Case Note & Summary
The dispute arose between Forbes Gokak Limited and the Collector of Central Excise, Aurangabad regarding the classification of glass moulds under the Central Excise Tariff. The Customs Excise and Gold (Control) Appellate Tribunal had previously classified the glass moulds as 'other articles of glass' under Chapter heading 70.15. The Tribunal considered whether the grinding and polishing of ophthalmic blanks into glass moulds constituted manufacture, whether the goods were known in the market as glass moulds, and the appropriate classification under the Central Excise Tariff. The Tribunal concluded that the grinding and polishing process resulted in a product that was distinct from the raw material, thus qualifying as manufacture. It also found that the product was recognized in trade as glass moulds, and the marketability test was satisfied as the product was imported by the appellant. The Tribunal rejected the appellant's argument for classification under Chapter 84.80, stating that the glass moulds were not for moulding other materials but were specifically for casting ophthalmic lenses. The Supreme Court dismissed the appeal, affirming the Tribunal's classification under Heading 70.15 and rejecting the alternative classifications proposed by the appellant. The court noted that the glass moulds were not covered under Chapter 84 or Chapter 90, as they did not fit the definitions provided in those chapters. The decision confirmed the Tribunal's findings and upheld the classification of the glass moulds as articles of glass under the Central Excise Tariff.
Headnote
A) Central Excise - Classification of Goods - Glass Moulds - Classification under Central Excise Tariff Heading 70.15 - The Tribunal held that the glass moulds manufactured were articles of glass and classified them under Heading 70.15, as they were known in trade as glass moulds and were capable of being marketed. The court upheld this classification, emphasizing the distinct characteristics acquired through the manufacturing process (Paras 1-9).
Issue of Consideration
Whether the glass moulds manufactured by the appellant are classifiable under Central Excise Tariff Chapter heading 70.15 or 84.80.
Final Decision
The Supreme Court dismissed Civil Appeal No. 1411 of 1995 and Civil Appeal No. 7086 of 1999, confirming the Tribunal's classification of glass moulds under Central Excise Tariff Heading 70.15. Civil Appeal Nos. 2366-67 of 2001 were allowed, setting aside the Tribunal's order, while Civil Appeal No. 4384 of 2001 was dismissed. No costs were ordered in all appeals.
Law Points
- Classification of goods
- manufacture definition
- marketability test
- Central Excise Tariff interpretation
