1997 (6) TMI 217

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..... ]. The appellants in their classification list sought benefit of Entry at Serial No. 2 of the Notification No. 67/88-C.E. in respect of three products namely, Ice cream cups, Ash Trays and Flower Vases. The Assistant Collector permitted the concession for Ice cream cups but denied the same for other two products. The Collector (Appeals) having upheld this finding, the present appeal is before .....

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..... ose of lead crystal), the following namely : (1) jugs, (2) cups, (3) plates, (4) drinking glasses, and (5) bowls, (i) produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air or mechanically .....

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..... rued strictly. Where the goods for which benefit is claimed are akin or identical to the goods named in the notification, but where they are called by different names then the benefit could be extended as was done in the cited order of the Tribunal. But here the contested goods namely Flower Vases or Ash Trays cannot even remotely fall under the categories specifically mentioned. We, therefore, fi .....

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