https://www.taxtmi.com/caselaws?id=72172 The Appellate Tribunal CEGAT, New Delhi, upheld the classification of imported glass flasks as laboratory glassware for customs duty purposes. Despite arguments from the Departmental Representative that the flasks were industrial glassware, the Tribunal found in favor of the respondent, emphasizing the intended use of the goods in the research and development laboratory. The Tribunal also identified discrepancies in the evidence provided by the Revenue and supported the Appellate Collector's classification under Heading No. 70.17/18 and Item No. 23A(2) of the Central Excise Tariff Schedule. en-us Tue, 31 Dec 1985 00:00:00 +0530 Thu, 12 May 2011 18:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72172 The Appellate Tribunal CEGAT, New Delhi, upheld the classification of imported glass flasks as laboratory glassware for customs duty purposes. Despite arguments from the Departmental Representative that the flasks were industrial glassware, the Tribunal found in favor of the respondent, emphasizing the intended use of the goods in the research and development laboratory. The Tribunal also identified discrepancies in the evidence provided by the Revenue and supported the Appellate Collector's classification under Heading No. 70.17/18 and Item No. 23A(2) of the Central Excise Tariff Schedule. Case-Laws Central Excise Tue, 31 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72172