https://www.taxtmi.com/caselaws?id=74677 Reflex gauge glasses imported for use in liquid level gauges were treated as functional components of those gauges, so they fell under Heading 90.29 as parts or accessories of level gauges. Heading 90.24 covers level gauges themselves, and the analysis accepted that parts of such gauges are classified within Heading 90.29 rather than as separate glass articles under Heading 70.21. The reasoning rejected the Chapter 70 approach because the goods were not considered in isolation as glass products, but by their essential role in liquid level gauge assemblies. On that basis, the classification under Heading 90.29 was affirmed in favour of the assessee. en-us Tue, 13 Jan 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74677 Reflex gauge glasses imported for use in liquid level gauges were treated as functional components of those gauges, so they fell under Heading 90.29 as parts or accessories of level gauges. Heading 90.24 covers level gauges themselves, and the analysis accepted that parts of such gauges are classified within Heading 90.29 rather than as separate glass articles under Heading 70.21. The reasoning rejected the Chapter 70 approach because the goods were not considered in isolation as glass products, but by their essential role in liquid level gauge assemblies. On that basis, the classification under Heading 90.29 was affirmed in favour of the assessee. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74677