ATUL GLASS INDUSTRIES (PVT) LTD. ETC. vs COLLECTOR OF CENTRAL EXCISE, ETC.

The Supreme Court held that glass mirrors do not fall under Tariff Item No. 23A(4) of the Central Excises and Salt Act, 1944, but should be classified under the residuary Tariff Item No. 68. The Court reasoned that the transformation of a glass sheet into a glass mirror constitutes a complete change in its character, making it a distinct commercial product. Consequently, the appeal was allowed, and the classification of glass mirrors was clarified, overturning the previous decision of the Customs, Excise and Gold (Control) Appellate Tribunal.