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<h1>Supreme Court: Molten Glass Subject to Excise Duty</h1> The Supreme Court held that molten and broken glass are deemed as goods for excise duty under Item 23A of the Central Excises and Salt Act. The Tribunal's ... Glass The Supreme Court ruled that molten and broken glass are considered goods for excise duty purposes under Item 23A of the Central Excises and Salt Act. The judgment of the Tribunal was set aside, and the civil appeal was allowed.