9911796707
TMI Blog1994 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... The brief facts are as follows : 1. M/s. Vazir Glass Works Ltd., Andheri (East) Bombay-59 have filed a classification list No. 42/82 in respect of their products (1) 110/120 M.L. tissue culture USP Type-I flint Glass bottles and (2) 210 ML MacCartner Flint USP Type Glass bottles as laboratory Glassware under T.I. 23A(2) and claimed exemption under Notification No. 83/82-C.E., dated 28-2-1982 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laboratories but through wholesale dealers. 2. Against the above order-in-original of the Assistant Collector the respondent filed an appeal with the Collector of Central Excise (Appeals), Bombay and the Collector of Central Excise (Appeals), Bombay, vide his order-in-appeal No. PPM-2149/BI-671/85 dated 16-1-1986 set aside the order of the Assistant Collector with consequential relief. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The submissions made have been carefully considered. A perusal of the classification list on record shows that goods have been described as Tissue Culture USP Type flint glass bottles and as McCartney USP Type flint type bottles. It has, further, been indicated in the classification list that the buyers of the product are Haryana Agricultural University, Bios, Bombay, Vidarbha Pharmaceuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sively for laboratory purposes. The department should have conducted enquiries regarding the claim; could have got the goods tested as regards its special composition claimed and the claim that because of that also it is not same as ordinary glass bottles. The appellants having fully discharged the burden case upon them as above the department has to effectively rebut their claim. The department h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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