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TMI Blog2022 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28.2.2006. The commodity laminated glass was held to be excluded from the above noted notification entry. Accordingly, it was taxed @10% as an unclassified commodity. That decision of the first appeal authority attained finality inasmuch as the revenue never challenged the same. There is no discussion in respect of any commodity that may be known as toughened glass. Insofar as the present taxing entry is concerned, similar language has been employed by the legislature as was employed by earlier Notification dated 20.5.1976. Therefore, the interpretation made by this Court in M/s Hindustan Safety Glass Works, Allahabad [ 1998 (8) TMI 546 - ALLAHABAD HIGH COURT ] would apply to the facts of the present case as well. It may be noted, u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able as unclassified commodity @ 10%. In the revision proceedings, following question of law has been pressed: Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in holding that on the manufacture and sale of laminated, insulated and toughened glass the dealer was liable to tax @ 10% as glass and not @ 16% as all the goods made of glasses ? Having heard learned counsel for parties and having perused the record, in the first place the dispute has to remain confined to insulated/toughened glass. With respect to laminated glass mentioned in the question of law (noted above), there can be no dispute that the assessing authority had taxed both laminated as also insulated glass manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Atul Glass Industries (Pvt) Ltd. Vs. Collector of Central Excise, 1986 U.P.T.C. 1345 , a learned Single Judge of this Court made the following observations: 9. Now coming down to the present case, description as per entry 39 of the notification dated 20.5.1976 is of all goods and wares made of glass, not including plain glass-panes . This means that all items of glass have not been included as part of glass and glassware . Plain glass-panes have been excluded from the scope of Entry 39 aforesaid. Glass screen manufactured by the assessee is more akin to glass-panes rather than glassware. The said item has been excluded from the scope of Item 39. Glass screen is manufactured out of glass sheets and it is a new item. As such, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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