https://www.taxtmi.com/caselaws?id=80826 Meniscus lenses imported for overhead projectors were classified for countervailing duty under Tariff Item 68, not as glassware under Tariff Item 23A(5). The classification turned on commercial parlance and popular meaning, not a literal or dictionary reading. Because meniscus lenses are specialised optical goods and are not ordinarily understood in trade as ordinary glassware, they could not be brought within the entry for other glass and glassware merely because they are made of glass. The revenue's challenge therefore failed. en-us Wed, 29 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80826 Meniscus lenses imported for overhead projectors were classified for countervailing duty under Tariff Item 68, not as glassware under Tariff Item 23A(5). The classification turned on commercial parlance and popular meaning, not a literal or dictionary reading. Because meniscus lenses are specialised optical goods and are not ordinarily understood in trade as ordinary glassware, they could not be brought within the entry for other glass and glassware merely because they are made of glass. The revenue's challenge therefore failed. Case-Laws Customs Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80826