1999 (11) TMI 541

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..... , President]. This is an appeal at the instance of the Revenue. The short question that arises for consideration is whether glass sheets which were converted into table tops, window glass, glass panels and show room panels are classifiable under Heading 7015 of the Tariff Act. The contention raised by the assessee/respondent was that table tops, window glass, glass panels and showroom panels .....

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..... ss cannot be termed as product of manufacture excisable to duty. Such quantity of glass sold by the respondent cannot under law be subject to duty. This position cannot apply to those table tops, window glass, glass panels and showroom panels which undergo a process of printing, decorating or ornamenting. Such quantities, which undergo this process of printing, decorating or ornamenting, are excis .....

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