End-use for clinical thermometers did not justify excise classification under the claimed tariff item; revision interference was refused.

Capillary glass tubes intended for clinical thermometers were held not to qualify for classification under Item 23A(2) of the Central Excise Tariff on the facts presented. The Government found that the appellate authority had already considered the intended use of the goods and had given a reasoned, speaking order, so there was no basis to interfere in revision. The claimed end-use was therefore insufficient to support the classification claim, and the appellate classification was confirmed.

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Issues: Whether capillary glass tubes meant for use in clinical thermometers were classifiable under Item 23A(2) of the Central Excise Tariff and whether the appellate order called for interference in revision.

Analysis: The Government found that the record did not support the contention that the appellate authority had failed to consider the intended use of the goods. It noted that the Appellate Collector had already examined the matter and had passed a well-reasoned and speaking order. The claimed use of the goods for clinical thermometers was held insufficient, on the facts, to justify classification under the claimed tariff item or to warrant revisional interference.

Conclusion: The claim for classification under Item 23A(2) was rejected and the order-in-appeal was left undisturbed.

Final Conclusion: The revision application failed, and the departmental classification adopted in the appellate order stood confirmed.

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