Customs classification of gauge glasses as parts of level gauges upheld under the tariff heading for such components.

Imported gauge glasses were treated as parts of level gauges and therefore classified under Heading 90.29(1) of the First Schedule to the Customs Tariff Act, 1975, rather than under Heading 90.24(1) or Heading 70.21. The tariff heading specific to level-gauge parts was applied on the basis of the goods' identified function and composition, and the contrary classification adopted by the customs authorities was set aside.

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Issues: Whether imported gauge glasses were correctly classifiable under Heading No. 90.29(1) of the First Schedule to the Customs Tariff Act, 1975 as parts of level gauges, rather than under Heading No. 90.24(1) or Heading No. 70.21.

Analysis: The imported goods were identified as gauge glasses forming part of level gauges. On that basis, the applicable tariff treatment was held to be under the heading meant for such parts, and not under the headings initially applied by the customs authorities.

Conclusion: The goods were held classifiable under Heading No. 90.29(1) of the First Schedule to the Customs Tariff Act, 1975, and the classification adopted by the lower authorities was set aside.

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