JUDGMENT

R.M.SAHAI,J. :- This appeal is directed against the order of Customs, Excise & Gold(Control) Appellate Tribunal, New Delhi. The short question of law that arises for consideration is whether the glassware such as globes, chimneys, gallon screw jars, tumblers manufactured by the appellant manually was exigible to duty in the relevant year under serial Nos. 1 or 3 of the Table to the Notification No. 329/77 dated 26th November, 1997.

2. By Notification No. 265-77 dated 3rd August, 1977, glassware manufactured manually were fully exempted from payment of excise duty. Notification No. 266/77 applied to other glassware. Both these notifications were superseded by Notification No. 330/77 and Notification No. 329/77 was issued which granted partial exemption of duty over and above 18% ad valorem to glassware produced manually and 24% ad valorem to glassware-produced by semi-automatic process. The appellant in the classification list submitted to the Department claimed that the glassware manufactured by it was covered under serial No. 3 of Notification No. 329/77. This classification list was approved by the Assistant Collector. However, on 23rd August, 1978 a show cause notice was