1997 (5) TMI 142

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Brahma Deva, Member (J)]. -  The short point to be considered in the instant case is whether mugs, manufactured by the appellants, are eligible for concessional rate of duty under Notification No. 67/88-C.E., dated 1-3-1988. The Notification No. 67/88 with the table is as under : Effective rate of duty on glassware produced by semi-automatic process and specified tableware of glass. - In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bsp;                                                                   .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing glasses, and (4) bowls, (5)       produced by semi-automatic process, that is to say, where (i) molten glass is taken to the first mould manually and where either compressed air or mechanically operated press is used Twenty per cent ad valorem     produced by mouth blown process (ii) Twenty per cent ad valorem.     other (ii .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Sharma, ld. D.R. for the Revenue. 4. On going through the facts and circumstances and on perusal of the records, we find that the notification refers to Tableware of glass (other than those of lead crystal), the following namely. The word `namely' has to be understood in the context that it is only illustrative and not exhaustive. It is a case of the department that since mug as such has n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X