https://www.taxtmi.com/caselaws?id=74244 Rough synthetic stones imported as imitation precious stones were held not to fall within "other glass and glassware" under Item 23A(4) of the Central Excise Tariff. The chemical description of the sample as a reddish-brown glass block with spangles did not change its basic character as synthetic or imitation stones. Because the goods were not specifically covered by that tariff entry, the residuary Item 68 applied. The classification therefore favoured the importers and excluded treatment of the goods as glass and glassware. en-us Fri, 25 Mar 1988 00:00:00 +0530 Tue, 07 Jun 2011 15:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74244 Rough synthetic stones imported as imitation precious stones were held not to fall within "other glass and glassware" under Item 23A(4) of the Central Excise Tariff. The chemical description of the sample as a reddish-brown glass block with spangles did not change its basic character as synthetic or imitation stones. Because the goods were not specifically covered by that tariff entry, the residuary Item 68 applied. The classification therefore favoured the importers and excluded treatment of the goods as glass and glassware. Case-Laws Central Excise Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74244