Excisable goods classification: molten and broken glass were held to fall within "other glass" and attract excise duty.

Molten and broken glass cleared during the manufacturing process were held to fall within Item 23A of the First Schedule to the Central Excises and Salt Act, 1944. The Supreme Court construed the expression "other glass" broadly and found that these materials arose at the final stage of manufacture, were commercially saleable, and had utility in glass production. They were therefore not mere waste or rubbish. The earlier ruling on aluminium dross and skimmings was distinguished because that case concerned waste thrown up in manufacture rather than marketable glass products. The assessee's contention failed, and the materials were treated as excisable goods liable to duty.

---

---

Issues: Whether molten and broken glass cleared during the relevant period fell within Item 23A of the First Schedule to the Central Excises and Salt Act, 1944 and were exigible to excise duty as goods.

Analysis: Molten and broken glass arose at the stage of final manufacture of glass, were commercially saleable for considerable value, and had utility in the manufacture of glass itself. They were not to be treated as mere waste or rubbish, and the earlier decision concerning aluminium dross and skimmings was inapplicable because those materials were found to be waste thrown up in the course of manufacture. On the proper construction of clause (4) of Item 23A, the expression "other glass" was wide enough to cover molten and broken glass.

Conclusion: Molten and broken glass were excisable goods falling within Item 23A and were liable to excise duty; the contention of the assessee failed.

---