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1994 (11) TMI 133 - SUPREME COURTWhether the glassware such as globes, chimneys, gallon screw jars, tumblers manufactured by the appellant manually was exigible to duty in the relevant year under Serial No. 1 or 3 of the Table to the Notification No. 329/77, dated 26th November, 1977? Held that:- It was the use of compressed air which was decisive of exemption irrespective of whether it was used at the first or the second mould. Consequently the glassware manufactured by the appellant was produced by semi-automatic process as contemplated in the Notification at Serial No. 1 of Notification No. 329/77.Appeal succeeds and is allowed. The order passed by the Tribunal is set aside. It is held that the glassware manufactured by the appellant during the period in dispute was exigible to duty under Serial No. 1 of Notification No. 329/77.
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