https://www.taxtmi.com/caselaws?id=85967 Projector lens imported as parts of projectors was held eligible for Notification No. 69/87 because its commercial identity and primary functional character were as a projector component, not as glass goods. The accepted classification under Heading 98.06 meant the exemption question turned on common parlance and functional use, so the material composition of the lens could not by itself attract the exclusion for articles of glass. On that basis, the denial of exemption was incorrect in law and refund with consequential relief was held to follow. en-us Thu, 14 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85967 Projector lens imported as parts of projectors was held eligible for Notification No. 69/87 because its commercial identity and primary functional character were as a projector component, not as glass goods. The accepted classification under Heading 98.06 meant the exemption question turned on common parlance and functional use, so the material composition of the lens could not by itself attract the exclusion for articles of glass. On that basis, the denial of exemption was incorrect in law and refund with consequential relief was held to follow. Case-Laws Customs Thu, 14 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85967