https://www.taxtmi.com/caselaws?id=43879 The appeal challenged the classification of glassware for excise duty under Notification No. 329/77, specifically whether the glassware fell under Serial No. 1 or 3 of the Notification. The Tribunal determined that the glassware did not qualify for exemption under Serial No. 3 as compressed air was used in the second mould, leading to the glassware being classified under Serial No. 1. The Tribunal's interpretation that compressed air must be used in the first mould was overturned, and the glassware was held dutiable under Serial No. 1 of Notification No. 329/77. The appellant succeeded in the appeal and was awarded costs. en-us Tue, 08 Nov 1994 00:00:00 +0530 Sat, 12 Jul 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43879 The appeal challenged the classification of glassware for excise duty under Notification No. 329/77, specifically whether the glassware fell under Serial No. 1 or 3 of the Notification. The Tribunal determined that the glassware did not qualify for exemption under Serial No. 3 as compressed air was used in the second mould, leading to the glassware being classified under Serial No. 1. The Tribunal's interpretation that compressed air must be used in the first mould was overturned, and the glassware was held dutiable under Serial No. 1 of Notification No. 329/77. The appellant succeeded in the appeal and was awarded costs. Case-Laws Central Excise Tue, 08 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43879