Glassware of a kind used for table, kitchen etc. - Regarding.

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....refer to Sr. No. 162 of notification No. 4/97-Central Excise, dated the 1st March, 1997 and Sr. No. 124 of notification No. 5/97-Central Excise, dated the 1st March, 1997 and to say that whereas the former prescribes a rate of duty of 13% ad valorem for glassware produced by semi-automatic process in respect of goods falling under heading No. 70.07 to 70.15, the latter prescribes a duty of 8% ad v....

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....they are produced by semi-automatic process or otherwise. This rate is lower than the rate appearing against Sr. No. 162 of notification No. 4/97-CE and, therefore, it is apparent that in such a situation the lower rate will be the effective rate of excise duty. However, in order to remove all doubts and to make the interpretation absolutely free from doubt, reference to heading No. 70.15 has been....