Classification of insulated glass: product treated as plain glass-panes and taxed under the exclusion, not the higher glass entry.

Insulated glass manufactured and sold by the assessee was treated as falling within the exclusion for plain glass-panes rather than the higher-rated entry for goods and wares made of glass. The Court relied on its earlier interpretation of similar taxing language and found no material change in the notification to justify a different reading. It accepted the Tribunal's factual assessment that the product was double-glazed and substantially akin to plain glass-panes, and no contrary material displaced that view. The classification under the exclusion was therefore sustained, and the assessee's lower-tax treatment remained undisturbed.

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Issues: Whether insulated glass manufactured and sold by the assessee was liable to be classified as goods made of glass taxable at the higher rate, or whether it fell within the exclusion for plain glass-panes and was therefore taxable as an unclassified commodity.

Analysis: The disputed commodity was confined to insulated glass. The earlier view of this Court on a similar entry had held that glass articles resembling plain glass-panes fall within the exclusionary language and the main taxing entry for goods and wares made of glass. The taxing notification in question used substantially similar language, and no material change was shown that would justify a different interpretation. The Tribunal had examined the manufacturing process and the use of the product and found insulated glass to be double glazed dual sheet, i.e. substantially akin to plain glass-panes. No contrary material was shown to displace that factual and legal assessment.

Conclusion: Insulated glass was held to fall within the exclusion for plain glass-panes and not within the higher-rated category of goods made of glass; the revision was therefore dismissed in favour of the assessee.

Final Conclusion: The classification adopted by the Tribunal was sustained, and the assessee's lower-tax treatment was left undisturbed.

Ratio Decidendi: Where a taxable entry for goods and wares made of glass contains an exclusion for plain glass-panes, an article substantially equivalent to such panes is to be classified under the exclusion rather than under the residuary or higher-rated glass entry, absent a material distinguishing feature.

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