1983 (7) TMI 325 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT New Delhi in 1983 (7) TMI 325 involved a dispute over central excise duty on fused quartz articles. The appellants argued that fused quartz was not covered under Item 23A of the Central Excise Tariff. The Department's representative agreed for the period before 1-3-1979 but stated that after the amendment, fused quartz fell under the tariff. However, the Tribunal found that without specific clauses, fused quartz should not be considered as glassware. Therefore, the demand for duty was set aside, and the appeal was allowed.