1980 (8) TMI 96

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.... the personal hearing and have examined the records of the case. 2. Government observe that the petitioners manufacture glass jars which are excisable under Item 23A(4) of the First Schedule of the Central Excises & Salt Act, 1944. The petitioners have contended that the aforesaid goods are covered by S No. 3 and not S. No. 1 of the table annexed to Notification No. 329/77 dated 26-11-77 for th....

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....mould stage and not at the first mould stage would in no way affect the classification of the said goods under S. No. 1 of the said notification. In the circumstances the impugned goods which are produced by a process in which molten glass is taken to the first mould manually and in which compressed air is also used would be squarely covered by S. No. 1 of the table annexed to Notification No. 329....