Classification of toughened glass: replaceable refrigerator glass is treated as toughened glass, not a functional appliance part. Toughened glass sheets used in refrigerators, produced by controlled heating and chilling to attain increased thermal endurance and strength, are characterised as toughened glass rather than functional parts of the appliance. Used as replaceable covers or tray components that do not affect refrigerator operation, they fall within the specific tariff classification for toughened glass; this view is reinforced by the 1985-86 Budget inclusion and departmental appeals against judgments treating similar glass as residuary parts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of toughened glass: replaceable refrigerator glass is treated as toughened glass, not a functional appliance part.
Toughened glass sheets used in refrigerators, produced by controlled heating and chilling to attain increased thermal endurance and strength, are characterised as toughened glass rather than functional parts of the appliance. Used as replaceable covers or tray components that do not affect refrigerator operation, they fall within the specific tariff classification for toughened glass; this view is reinforced by the 1985-86 Budget inclusion and departmental appeals against judgments treating similar glass as residuary parts.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
