https://www.taxtmi.com/caselaws?id=81071 Epoxy hardened glass laminated sheets used as insulating material were held classifiable for additional duty of customs under Item 22F of the Central Excise Tariff, not Item 15A(2) or Item 68. The description of the goods in the invoice and impugned order as insulating material weighed against Item 15A(2), and the catalogue copy showed that the glass content exceeded 50%. Applying the Tribunal's earlier view on similar laminated sheets, the correct classification followed the higher glass content and the insulating character of the goods, resulting in classification under Item 22F. en-us Tue, 23 Aug 1988 00:00:00 +0530 Wed, 22 Jun 2011 12:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81071 Epoxy hardened glass laminated sheets used as insulating material were held classifiable for additional duty of customs under Item 22F of the Central Excise Tariff, not Item 15A(2) or Item 68. The description of the goods in the invoice and impugned order as insulating material weighed against Item 15A(2), and the catalogue copy showed that the glass content exceeded 50%. Applying the Tribunal's earlier view on similar laminated sheets, the correct classification followed the higher glass content and the insulating character of the goods, resulting in classification under Item 22F. Case-Laws Customs Tue, 23 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81071