Tariff classification of imitation precious stones under residuary entry where goods were not treated as glass and glassware.

Rough synthetic stones imported as imitation precious stones were held not to fall within "other glass and glassware" under Item 23A(4) of the Central Excise Tariff. The chemical description of the sample as a reddish-brown glass block with spangles did not change its basic character as synthetic or imitation stones. Because the goods were not specifically covered by that tariff entry, the residuary Item 68 applied. The classification therefore favoured the importers and excluded treatment of the goods as glass and glassware.

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Issues: Whether rough synthetic stones imported by the appellants were classifiable as "other glass and glassware" under Item No. 23A(4) of the Central Excise Tariff Schedule, or under the residuary Item No. 68.

Analysis: The goods were described in the invoice as rough synthetic stones and were found on test to be imitation precious stones. Although the chemical examiner's report noted that the sample was a block of reddish-brown glass with spangles, that feature did not alter the basic nature of the goods as synthetic or imitation stones. On that basis, they could not properly be treated as "other glass and glassware". Since they were not specifically covered elsewhere in the tariff, the residuary entry was the appropriate classification.

Conclusion: The goods were not classifiable under Item No. 23A(4) and were correctly classifiable under Item No. 68, in favour of the appellants.

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