Exemption for mouth blown glass vessels upheld where heated neck attachment did not change the goods' character.

Multi-neck spherical vessels and cylindrical vessels made by the mouth blown process remained eligible for exemption under Notification No. 52/86-C.E. The attachment of necks by heating did not alter the character of the goods as already formed, and the relevant serial entries were read as not imposing the additional restrictive condition urged by the Revenue. The assessee was therefore entitled to the notification benefit, and the Revenue's challenge failed.

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Issues: Whether multi-neck spherical vessels and cylindrical vessels were entitled to the benefit of Notification No. 52/86-C.E. where the vessels were produced by the mouth blown process but the necks were attached by heating.

Analysis: The deciding factor was the character of the goods and the manufacturing process applied to produce the vessels. The attachment of necks by heating did not change the character of the vessels already formed by the mouth blown process. The wording of the relevant serial entries in the notification was also read as supporting the assessee's case, since the exemption was not confined by the additional restrictive expression relied upon by the Revenue.

Conclusion: The vessels remained eligible for the exemption under the notification. The Revenue's challenge failed.

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