Tariff classification of fuse links under Item 23A failed where the goods were not shown to be glassware.

Fuse links were held not classifiable under Item 23A of the Central Excise Tariff for additional duty and countervailing duty because the record did not support treating them as glassware or as glass for levy purposes. On that basis, the departmental classification was rejected and consequential relief was available to the assessee.

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Issues: Whether fuse links were classifiable under Item 23A of the Central Excise Tariff for the purpose of additional duty and countervailing duty.

Analysis: The goods were treated as glass-based fuse links, and the rejection of refund rested on the view that they were glassware. The Tribunal held that if the goods were not glassware, they could not be treated as glass for levy under Item 23A, and the material on record did not support the departmental classification adopted for additional duty.

Conclusion: The goods were not classifiable under Item 23A of the Central Excise Tariff for purposes of additional duty, and the assessee was entitled to consequential relief.

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