1994 (4) TMI 129 - AT - Central Excise

Summary

Issues: Classification of glass bottles as laboratory glassware for exemption under Notification No. 83/82-C.E.

In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue at hand was the classification of glass bottles as laboratory glassware for the purpose of claiming exemption under Notification No. 83/82-C.E. The case involved M/s. Vazir Glass Works Ltd., Andheri (East) Bombay, filing a classification list for their products, specifically 110/120 M.L. tissue culture USP Type-I flint Glass bottles and 210 ML MacCartner Flint USP Type Glass bottles, under T.I. 23A(2) and claiming exemption. The Assistant Collector classified the products differently, leading to an appeal by the respondent to the Collector of Central Excise (Appeals), Bombay, who set aside the Assistant Collector's order. The main contention was whether the bottles qualified as laboratory glassware based on their composition, usage, and intended purpose.

The Collector of Central Excise (Appeals), Bombay, in his order, noted that the glass bottles were supplied to government institutes and medical colleges for laboratory purposes, indicating their intended use as laboratory glassware. He also highlighted that the 210 ml. bottles were manufactured according to specific ISI specifications, further supporting their classification as laboratory glassware. The respondent argued that the Assistant Collector's decision was erroneous, leading to the appeal and subsequent decision by the Collector of Central Excise (Appeals), Bombay.

Upon careful consideration of the submissions and evidence presented, the Appellate Tribunal found that the glass bottles in question were indeed used in laboratories for culture and research work. The bottles were made from a specially developed borosilicate glass, different from ordinary soda lime glass bottles, and were supplied to laboratories and for research purposes, not commonly available in the market. The composition of the glass was highlighted as a key factor, being fully neutral with no alkali effects. The Tribunal emphasized that the department should have conducted inquiries and tests to verify the claims made by the appellants regarding the special composition of the glass bottles. Since the department failed to effectively rebut the claims made by the appellants and did not provide sufficient evidence to counter their arguments, the Tribunal rejected the department's appeal, affirming the classification of the glass bottles as laboratory glassware for exemption under Notification No. 83/82-C.E.