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

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....d for table, kitchen etc. - Regarding. I am directed to 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 ....

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....f 8% ad valorem will apply to such goods irrespective of whether 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 ab....