TMI Blog1994 (11) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... al succeeds and is allowed. The order passed by the Tribunal is set aside. It is held that the glassware manufactured by the appellant during the period in dispute was exigible to duty under Serial No. 1 of Notification No. 329/77. - 2859 of 1986 - - - Dated:- 8-11-1994 - R.M. Sahai and N. Venkatachala, JJ. [Judgment per : R.M. Sahai, J.]. - This appeal is directed against the order of Customs, Excise Gold (Control) Appellate Tribunal, New Delhi. The short question of law that arises for consideration is whether the glassware such as globes, chimneys, gallon screw jars, tumblers manufactured by the appellant manually was exigible to duty in the relevant year under Serial No. 1 or 3 of the Table to the Notification No. 329/77, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h January 1981 reviewed the earlier order and held that the glassware manufactured by the appellant fell under Item 1 of the Notification as compressed air was not used in the first mould. In appeal it was held that the molten glass was brought from the furnace to the first mould manually by a worker and another worker operated the press resulting in what was described as processing of the glass. It further found that the final shape to the article manufactured by the appellant was given at the second mould by using compressed air. It consequently held that since there was no use of compressed air in the production process of the glassware in the first mould, the articles manufactured by the appellant did not fall in Serial No. 3 of the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or it was not necessary for the production of the glassware. The Notification does not further say like taking of molten glass manually that the process of compressing air etc. should have been applied in the first mould. The use of the word `where' before `molten glass' and `compressed air' is significant. According to dictionary the word `where' may mean `place or situation'. In the context it has been used, it is not descriptive of any place but has been used in the sense of relation or situation. In other words what the Notification contemplates is that if the glassware is manufactured by taking the molten glass manually to the first mould and then the compressed air or mechanically operated press is applied to it either in the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomatic process as contemplated in the Notification at Serial No. 1 of Notification No. 329/77. 4.Reliance was placed by the learned counsel for the Department on M/s. Novapan India Ltd., Hyderabad v. Collector of Central Excise and Customs, Hyderabad - JT 1994 (6) SC 80 = 1994 (73) E.L.T. 769 (S.C.). It was urged that the Notification under which the appellant was claiming concessional rate of tax being a Notification of exemption should be construed strictly and in case of doubt and ambiguity in favour of the State. True, but there does not appear to be any doubt or ambiguity. Therefore, the ratio of the decision is not of any help to the Department. 5.In the result, this appeal succeeds and is allowed. The order passed by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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