ALEMBIC GLASS INDUSTRIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE Revision Application dated 17 -5 -1980 against Order No. S/49 -523/80, dated 23 -4 -1980 passed by the Collector of Customs (Appeals) Bombay, has been transferred by the Government of India to the Tribunal for disposal in terms of Section 131B(2) of the Customs Act, 1962.

(2.) A refund claim arising out of re -assessment of Molybdenum Glass Electrodes under Heading 85.11 or 85.18/27(3) as against original assessment under Heading 45.12 made vide B/E No. 2124, dated 18 -5 -1979 on the ground that the said electrodes are not heating resistors, was rejected as untenable by the Asstt. Collector of Customs (Refunds). He held that the correct classification of the electrodes would be under Heading 81.01/ 04(1) which attracts the same rate of duty as Heading 85.12 of CTA 1975. Collector of Customs (Appeals) confirmed the Asstt. Collector's decision giving reference to another case, appeal No. S/49 -4/79, dated 1 -3 -1979. The operative part of that order is reproduced below :

(3.) IN the present appeal it is explained that these are not just rods of molybdenum, as in the case of molybdenum electrodes (1) Chamber does not exceed 0.050" per foot, (2) they are manufactured by a special process for their high purity and for being brought to the desired shape and size and (3) their surf aces are made suitable for glass melting furnaces. Further these rods have extremely good electrical conductivity and are used at the terminal point of their electrical circuit of more than 500 volts or 20 Amps for carrying current to the cold glass batch in the glass melting furnace. The manufacturer's literature and drawing to substantiate that these are electrodes and not just rods of cross -section with threads, were also enclosed to establish assessment under Heading 85.18/27(3) and consequently 85.11(1) and not 81.01/04.