Glass bangle classification under entry No. 38 upheld, with unclassified goods argument rejected.

Glass bangles were held to fall within entry No. 38 for glassware and china-clay goods, not to remain unclassified goods taxable at the lower rate. The Orissa High Court followed its earlier decision on the same classification issue and affirmed the Tribunal's view that glass bangles are covered by entry No. 38. The assessee's contention that the goods should be treated as unclassified was rejected, and the classification was sustained in favour of the Revenue.

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Issues: Whether glass bangles are unclassified goods taxable at 5 per cent, or fall under entry No. 38 relating to glassware and china-clay goods and are taxable at 8 per cent.

Analysis: The question had already been directly considered in an earlier decision of the same Court, which had held that glass bangles are covered by entry No. 38. Following that view, the Court affirmed the classification adopted by the Tribunal and rejected the assessee's contention that the goods were unclassified.

Conclusion: Glass bangles are not unclassified goods and fall within entry No. 38. The answer is in favour of the Revenue and against the assessee.

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