1983 (7) TMI 325

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..... , J.D.R., for the Respondents. ORDER Under dispute in this case is the demand for central excise duty on fused quartz articles manufactured and cleared by the appellants during the period from 11-12-1976 to 31-1-1980. The demand has been made by the Collector under Item 23A of the Central Excise Tariff which relates to glass and glassware. During the hearing before us today, the appellant .....

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..... t fused quartz was glass, the goods involved in the present case were articles of fused quartz and not fused quartz itself and that in respect of articles of glass or glassware the amendment made by 1979 Budget had not significance inasmuch as glassware was covered by Item 23A even prior to 1-3-1979. The Department s representative had nothing more to say except reiterating that we should go by wh .....

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