1997 (6) TMI 217 - AT - Central Excise

Summary

Issues: Classification under Notification No. 67/88-C.E. for Ice cream cups, Ash Trays, and Flower Vases.

In this case, the appellants sought the benefit of Entry at Serial No. 2 of Notification No. 67/88-C.E. for Ice cream cups, Ash Trays, and Flower Vases. The Assistant Collector allowed the concession for Ice cream cups but denied it for the other two products. The Collector (Appeals) upheld this decision, leading to the current appeal.

The appellants referenced a previous judgment in their favor regarding the classification of "Mugs" under the same notification. However, the Departmental Representative argued that Flower Vases and Ash Trays do not fall under the specific list of Tableware mentioned in the notification.

Upon careful consideration, the Tribunal examined the relevant entry in the notification, which specifically listed items like jugs, cups, plates, drinking glasses, and bowls under Tableware of glass. The Central Excise Tariff sub-item 70.15 covered various articles of glass used for different purposes but the contested notification only applied to Tableware. The Tribunal emphasized that the notification should be strictly construed, and benefits could only be extended to goods similar or identical to those named. Since Flower Vases and Ash Trays did not fit within the specified categories, the appeal was dismissed, upholding the Collector's decision.