1999 (11) TMI 541 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai considered whether glass products like table tops and window glass are classifiable under Heading 7015. Cutting glass to shape does not amount to manufacture, but printing, decorating, or ornamenting does. The quantity of glass undergoing these processes must be determined for duty liability. The matter was remanded to find the glass quantity subjected to these processes. The appeal was allowed partially, considering the Small Scale Industrial Unit status of the respondent.