JUDGMENT

PATHAK, J.:— The question raised in the appeal filed by Atul Glass Industries (Pvt.) Ltd. (C.A. No. 3435 of 1984) under S. 35L(b) of the Central Excises and Salt Act, 1944 is whether glass mirrors fall under Tariff Item No. 23A( 4) or Tariff Item No. 68 of the First Schedule to the Central Excises and Salt Act.

2. That is also the question raised in the Transferred Cases Nos. 349, 350 and 355 of 1983 filed by the Hindustan Safety Glass Works Ltd., with an additional question whether the glass screens fitted in motor vehicles as wind screens rear screens and window screens fall under Tariff Item No. 23A(4) or Tariff Item No. 34A or Tariff Item No. 68.

3. The appellant, Atul Glass Industries (Pvt.) Ltd., carries on the business of manufacturing and selling glass mirrors. It purchases duty paid glass sheets from the manufacturers of glass, and either in their original size or after reducing them to smaller sizes puts the glass sheets through a process of treatment. The glass pieces are buffed with the aid of buffing machines in order to improve the surface of the glass and prepare it for mirror processing. The glass is fed into an automatic silvering conveyor line where it pas