2000 (11) TMI 861 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed an application regarding the eligibility of glassware for a tax exemption notification. The Tribunal rejected the appellant's argument that glassware capable of withstanding heat for baking in an oven should not be considered tableware. The application for rectification was dismissed as the Delhi Bench's decision was not relevant to the Mumbai Tribunal's case. The Tribunal concluded that the Delhi Bench's decision did not apply to the Mumbai case, and thus the application was dismissed.