https://www.taxtmi.com/caselaws?id=72608 Soft capillary glass tubing and bulb glass tubing used as intermediary articles in manufacturing clinical thermometers were not classifiable as laboratory glassware. Classification depends on the product's primary identity, actual use and trade parlance, rather than raw material or technical standards alone. As the goods were neither shown to be used in laboratories nor known and sold as laboratory glassware, classification under Item 23A(2) was unavailable. For the relevant pre-1979 period, no specific entry covered other glass articles; the goods therefore fell under the residuary Item 68, with consequential relief. en-us Thu, 30 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 17:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72608 Soft capillary glass tubing and bulb glass tubing used as intermediary articles in manufacturing clinical thermometers were not classifiable as laboratory glassware. Classification depends on the product's primary identity, actual use and trade parlance, rather than raw material or technical standards alone. As the goods were neither shown to be used in laboratories nor known and sold as laboratory glassware, classification under Item 23A(2) was unavailable. For the relevant pre-1979 period, no specific entry covered other glass articles; the goods therefore fell under the residuary Item 68, with consequential relief. Case-Laws Central Excise Thu, 30 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72608