Classification of thermometers as hospital equipment failed where their common use extended beyond hospitals.

Thermometers, though used in hospitals, are also used in households and do not in common understanding become hospital equipment and apparatus merely because of such use. The attempted alternative contention that they were glassware was not entertained. The assessee's treatment of thermometers as an unclassified item was therefore sustained.

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Issues: Whether thermometers were liable to be classified as hospital equipment and apparatus instead of being treated as an unclassified item.

Analysis: Thermometers are used not only in hospitals but also in households, and their mere use in hospitals does not make them hospital equipment and apparatus in the common understanding of that expression. The attempt to raise the additional contention that thermometers were glassware was not entertained.

Conclusion: Thermometers could not be classified as hospital equipment and apparatus, and the assessee's treatment of them as an unclassified item was sustained.

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