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1994 (4) TMI 129
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....e, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The brief facts are as follows : 1. M/s. Vazir Glass Works Ltd., Andheri (East) Bombay-59 have filed a classification list No. 42/82 in respect of their products (1) 110/120 M.L. tissue culture USP Type-I flint Glass bottles and (2) 210 ML MacCartner Flint USP Type Glass bottles as laboratory Glassware under T.I....
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....tles can be used for common purpose and that the sales are not entirely direct to laboratories but through wholesale dealers. 2. Against the above order-in-original of the Assistant Collector the respondent filed an appeal with the Collector of Central Excise (Appeals), Bombay and the Collector of Central Excise (Appeals), Bombay, vide his order-in-appeal No. PPM-2149/BI-671/85 dated 16-1-1986 ....
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....sent for the respondents though notice of hearing has been sent to them on 1-2-1994. 4. The submissions made have been carefully considered. A perusal of the classification list on record shows that goods have been described as "Tissue Culture USP Type" flint glass bottles and as McCartney USP Type flint type bottles. It has, further, been indicated in the classification list that the buyers of....