1980 (8) TMI 96 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of glass jars under the Central Excises & Salt Act. The use of compressed air at the first mould stage is not a requirement for classification under S. No. 1 of Notification No. 329/77. The impugned goods fall under S. No. 1 as they are produced using molten glass taken to the first mould manually and compressed air at a later stage. The argument of discrimination in favor of similar goods does not affect the outcome. The order-in-appeal is upheld, and the Revision Application is rejected.