TMI Blog2001 (6) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. The appellant use glass bottles in their product-aerated waters. During the processing breakage of bottles occurs. The resultant scrap was cleared on private documents without payment of duty. After issue of the show cause notice and after hearing the assessees, the Assistant Collector held that the said scrap of glass was classifiable under sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under a particular heading cannot be governed by the area in which it occurs. Scrap may occur anywhere but would be classifiable under Heading 7001. 5. But the case law before us does not support this logical conclusion. The Calcutta High Court was considering the dutiability of broken glass arising in the process of manufacture of glass items in their judgment reported in 1990 (45) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he meaning of other glass . As we observed above a thought had emerged that heading 7001, would be attracted where the scrap occurs in the factory of manufacture of glass and not elsewhere. But in this case the Court held that even in the factory of manufacture of glass, such scrap cannot be called as item manufactured . 6. Two submissions were made by the Revenue on the reading of this judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture and the effect thereof is not reduced merely by the changes in the structure of the tariff. 8. The Calcutta High Court Judgment has been followed in a number of cases by the Tribunal. The identical case is that reported in [1996 (13) RLT 745 (CEGAT-A)]. In that case the assessees were manufacturers of Electric Bulb , the Tribunal made a distinction between the manufacturers of glass and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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