S.L.Saraf, J. - (1.) Heard Sri Bharat Ji Agrawal, learned counsel for the applicant and the Standing Counsel appearing for the department.
(2.) The only controversy raised in the instant revision is whether glass screen manufactured by Hindustan Safety Glass Works, Bamrauli, would fall under item 39 of the notification dated 20th May, 1976 or be treated as unclassified item.
(3.) The counsel for the applicant argued that this is an unclassified 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".;