1998 (8) TMI 546

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....fied item not falling within entry 39 aforesaid which speaks of all goods and wares made of glass. According to the applicant the honourable Supreme Court had an occasion to decide in the case of Atul Glass Industries (P.) Ltd. v. Collector of Central Excise [1986] 63 STC 322; 1986 UPTC 1345 and in the case of the applicant itself that glass mirrors cannot be classified as other glass and glassware set forth in tariff item No. 23A, Schedule I, Central Excises and Salt Act, 1944. The Supreme Court decided that the glass screens manufactured for fitting in motor vehicles which are commonly known as wind screens, and door screens, cannot be described as "glass or glasswares". 4.. Sri R.D. Gupta, Standing counsel on behalf of the Revenue ....

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....s, bottles and phials, glass-beads, clinical syringes, thermometers and scientific apparatus and instruments made of glass." It appears that the matter whether the glass screens manufactured by the applicant is to fall under the entry unclassified item or under the specific provisions of entry "glass and glassware". Under the Central Excises and Salt Act, 1944, it has been decided by the Supreme Court in favour of the revisionist holding that the said item would fall under the residuary item and not under the head "glass and glassware". The Supreme Court in the abovementioned case has been pleased to observe as follows: "A broad description of the process through which a glass sheet passes has been detailed earlier. It indicates clear....

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....res' under tariff item No. 23A(4). No one dealing in or using the screens would consider them as 'glass or glassware'. They can only be considered as motor vehicle parts." 6.. The aforesaid judgment of the Supreme Court [Atul Glass Industries (P.) Ltd. v. Collector of Central Excise [1986] 63 STC 322] clearly lays down that a new product emerges out of glass sheets when glass mirror is being manufactured. Similarly glass screen is also considered by the Supreme Court to be a new product and the Supreme Court said that it has no hesitation in holding that the screens cannot be described as "glass or glassware". 7.. Now coming down to the present case, description as per entry 39 of the notification dated May 20, 1976 is of "all goods a....