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TMI Blog1997 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : G.A. Brahma Deva, Member (J)]. The short point to be considered in the instant case is whether mugs, manufactured by the appellants, are eligible for concessional rate of duty under Notification No. 67/88-C.E., dated 1-3-1988. The Notification No. 67/88 with the table is as under : Effective rate of duty on glassware produced by semi-automatic process and specified tableware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TABLE Sr. No. Heading No. or Sub-heading No. Description of goods Rate of duty (1) (2) (3) (4) 1. 70.07, 7008.90, 7011.90, 7012.90, 7013.90 70.15 Glassware produced by semi-automatic process, that is to say, where molten glass is taken to the first mould manually and where either compressed air o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a minimum lead monoxide (PbO) content by weight of 24 per cent. 2. When the matter was posted for regular hearing, none appeared on behalf of the appellants. However, in response to the notice of hearing, they have requested to decide the case on merits. 3. In their telegraphic message, it was submitted by them that the issue involved determining whether a mug is a drinking glass for purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cup has been defined as drinking vessel usually with one side only. Similarly, mug has been defined as drinking vessel usually cylindrical with or without handle. Further, Random House Dictionary of the English Language defines the term `mug as drinking cup, usually cylindrical in shape having one handle and a similar substance as earthware. In view of the dictionary meaning, it is clear that mug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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