1999 (10) TMI 64

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....o 1st March, 1980. During that period Item 23A of the First Schedule to the Central Excises and Salt Act, 1944, relating to glass and glassware, read : "…… (4) other glass and glassware including tableware ……… Thirty-five per cent ad valorem". Prior thereto, this sub-entry had related only to other glassware. 2.The respondents manufactured glass. They had cleared molten and broken gla....

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....otice its earlier judgment dated 8th February, 1985 in the case of Collector of Central Excise, Kanpur v. M/s. Hindustan Scientific Glass and Fancy Glassware Works, Makhanpur, [1985 (21) E.L.T. 195 (Tribunal)] where it had been held that molten and broken glass were different from the raw materials thereof, namely, silica sand, soda ash and chemicals; that labour and energy had been employed in br....

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....s court did not accept the contention on behalf of the Revenue that aluminium dross and skimmings were goods or marketable commodities which could be subject to the levy of excise duty. They were found to be nothing but waste or rubbish which was thrown up in the course of manufacture. They were, therefore, not excisable goods. 5.It is difficult to see how the aforesaid judgment is of any assis....