https://www.taxtmi.com/caselaws?id=80091 Imported thick glass mirrors were held classifiable as mirrors under Heading 90.01 rather than as glass sheets under Heading 70.01/16. The determining test was the commercial and functional identity of the goods in trade parlance, not dictionary meaning alone. Because the goods were described as mirrors in import documents and trade usage, and had acquired a reflecting function by processing, they could not be treated as mere glass sheets. The result was that the goods fell under the mirror heading and the assessee was entitled to consequential relief. en-us Mon, 25 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80091 Imported thick glass mirrors were held classifiable as mirrors under Heading 90.01 rather than as glass sheets under Heading 70.01/16. The determining test was the commercial and functional identity of the goods in trade parlance, not dictionary meaning alone. Because the goods were described as mirrors in import documents and trade usage, and had acquired a reflecting function by processing, they could not be treated as mere glass sheets. The result was that the goods fell under the mirror heading and the assessee was entitled to consequential relief. Case-Laws Central Excise Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80091