Heat-resistant glass tableware exemption upheld for bake and serveware under the notification.

Articles of heat-resistant glass used as bake and serveware, including plates, bowls and dishes, were treated as tableware glass for Notification No. 67/88 dated 01-03-1988. The Tribunal followed its earlier order in the assessee's own case, which had already held that similar items such as pizza plates, pie dishes and mixing bowls fell within the notification. On that settled basis, the exemption was held applicable to the goods, and the Revenue's challenge failed.

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Issues: Whether bake and serveware such as plates, bowls and dishes made of heat-resistant glass were covered by the exemption available for tableware glass under Notification No. 67/88 dated 01-03-1988.

Analysis: The dispute was treated as covered by an earlier Tribunal order in the assessee's own case, which had already held that similar articles such as pizza plates, pie dishes and mixing bowls made of heat-resistant glass were tableware within the scope of the notification. Following that settled position, the exemption was held applicable to the goods in question.

Conclusion: The exemption under Notification No. 67/88 dated 01-03-1988 applied to the goods, and the Revenue's challenge failed.

Final Conclusion: The impugned order extending exemption was sustained and the Revenue's appeal did not succeed.

Ratio Decidendi: Articles of heat-resistant glass that function as tableware fall within the scope of the exemption notification for tableware glass when the goods are substantially similar to items already recognised as covered.

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