Microscope parts classification rejected as ordinary glass, defeating the countervailing duty demand.

Imported Erma Object Slides and Erma Occular Disc were accepted as specialised parts of microscopes on examination of the technical literature, and once so classified they could not be treated as ordinary glass or glassware for countervailing duty purposes. The appellate classification under Heading 90.11/12 had not been challenged by the revenue, and that classification supported treatment under Tariff Item 68 rather than Tariff Item 23A(4). Accordingly, the goods were not classifiable as glass or glassware, and the countervailing duty demand could not be sustained.

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Issues: Whether the imported goods, namely Erma Object Slides and Erma Occular Disc, were classifiable for countervailing duty purposes as ordinary glass or glassware under Tariff Item 23A(4) or as parts of microscopes under Tariff Item 68.

Analysis: The goods had already been accepted as classifiable under Heading 90.11/12 as parts of microscopes after examination of the technical literature. Once the goods were treated as specialised parts of microscopes, they could not be regarded as ordinary glass or glassware. The classification adopted by the appellate authority on that basis was not challenged by the revenue by appeal or cross-objection.

Conclusion: The goods were not classifiable under Tariff Item 23A(4) and were rightly classifiable under Tariff Item 68, with the result that the countervailing duty demand could not be sustained.

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