1999 (10) TMI 64

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..... od Item 23A of the First Schedule to the Central Excises and Salt Act, 1944, relating to glass and glassware, read : "…… (4) other glass and glassware including tableware ……… Thirty-five per cent ad valorem". Prior thereto, this sub-entry had related only to other glassware. 2.The respondents manufactured glass. They had cleared molten and broken glass ("bhagar"), without payment of excise duty, .....

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..... 85 in the case of Collector of Central Excise, Kanpur v. M/s. Hindustan Scientific Glass and Fancy Glassware Works, Makhanpur, [1985 (21) E.L.T. 195 (Tribunal)] where it had been held that molten and broken glass were different from the raw materials thereof, namely, silica sand, soda ash and chemicals; that labour and energy had been employed in bringing about the transformation from the raw mate .....

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..... the Revenue that aluminium dross and skimmings were goods or marketable commodities which could be subject to the levy of excise duty. They were found to be nothing but waste or rubbish which was thrown up in the course of manufacture. They were, therefore, not excisable goods. 5.It is difficult to see how the aforesaid judgment is of any assistance in the case at hand. The molten and broken glas .....

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