https://www.taxtmi.com/caselaws?id=72803 Imported gauge glasses were treated as parts of level gauges and therefore classified under Heading 90.29(1) of the First Schedule to the Customs Tariff Act, 1975, rather than under Heading 90.24(1) or Heading 70.21. The tariff heading specific to level-gauge parts was applied on the basis of the goods' identified function and composition, and the contrary classification adopted by the customs authorities was set aside. en-us Mon, 02 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72803 Imported gauge glasses were treated as parts of level gauges and therefore classified under Heading 90.29(1) of the First Schedule to the Customs Tariff Act, 1975, rather than under Heading 90.24(1) or Heading 70.21. The tariff heading specific to level-gauge parts was applied on the basis of the goods' identified function and composition, and the contrary classification adopted by the customs authorities was set aside. Case-Laws Customs Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72803