https://www.taxtmi.com/caselaws?id=83137 Glass bottles described as tissue culture and McCartney USP type were treated as laboratory glassware where their composition, specialised design, higher cost and actual supply to laboratories and research institutions supported the classification claim. The department's reliance on visual inspection and the view that the bottles could also serve general purposes was held insufficient because it did not test the goods or otherwise rebut the assessee's evidence of specialised laboratory use. The bottles were therefore accepted as laboratory glassware, and the related exemption claim was allowed. en-us Wed, 06 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83137 Glass bottles described as tissue culture and McCartney USP type were treated as laboratory glassware where their composition, specialised design, higher cost and actual supply to laboratories and research institutions supported the classification claim. The department's reliance on visual inspection and the view that the bottles could also serve general purposes was held insufficient because it did not test the goods or otherwise rebut the assessee's evidence of specialised laboratory use. The bottles were therefore accepted as laboratory glassware, and the related exemption claim was allowed. Case-Laws Central Excise Wed, 06 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83137