1999 (4) TMI 208

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..... riefly stated the facts of this case are as follows :- 2. The respondents herein are manufacturers, inter alia, of glass bottles which after entry into RG 1 are found to be off specification and are therefore, not purchased by their customers. The result is that the respondents herein have to remelt those glass bottles because of their non-marketability as having been discarded by the prospectiv .....

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..... g because of being off specifications; proper course for the respondents was to follow the procedure under Rule 49 of the Central Excise Rules. The Notification 52/86-C.E. is not applicable to the aforesaid facts and circumstances inasmuch as that Notification envisage use of glass and glassware for further manufacture of other glass and glassware falling under Heading Nos. 70.01 to 70.13 and 70.1 .....

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