https://www.taxtmi.com/caselaws?id=85942 Imported Erma Object Slides and Erma Occular Disc were accepted as specialised parts of microscopes on examination of the technical literature, and once so classified they could not be treated as ordinary glass or glassware for countervailing duty purposes. The appellate classification under Heading 90.11/12 had not been challenged by the revenue, and that classification supported treatment under Tariff Item 68 rather than Tariff Item 23A(4). Accordingly, the goods were not classifiable as glass or glassware, and the countervailing duty demand could not be sustained. en-us Thu, 03 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85942 Imported Erma Object Slides and Erma Occular Disc were accepted as specialised parts of microscopes on examination of the technical literature, and once so classified they could not be treated as ordinary glass or glassware for countervailing duty purposes. The appellate classification under Heading 90.11/12 had not been challenged by the revenue, and that classification supported treatment under Tariff Item 68 rather than Tariff Item 23A(4). Accordingly, the goods were not classifiable as glass or glassware, and the countervailing duty demand could not be sustained. Case-Laws Customs Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85942