https://www.taxtmi.com/caselaws?id=88682 The Tribunal upheld the classification of imported Lead Glass Tubings under specific sub-headings in both the Customs and Central Excise Tariff. It determined that the tubings were raw materials for manufacturing glass necks and not finished products, correctly classified by the lower authorities. The Tribunal clarified that there was no ambiguity in classification, distinguishing between raw materials and intermediate products. Despite arguments from the appellant regarding the specific use of the tubings, the Tribunal rejected all appeals, affirming the initial classification. en-us Fri, 05 Jun 1998 00:00:00 +0530 Tue, 20 Sep 2011 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88682 The Tribunal upheld the classification of imported Lead Glass Tubings under specific sub-headings in both the Customs and Central Excise Tariff. It determined that the tubings were raw materials for manufacturing glass necks and not finished products, correctly classified by the lower authorities. The Tribunal clarified that there was no ambiguity in classification, distinguishing between raw materials and intermediate products. Despite arguments from the appellant regarding the specific use of the tubings, the Tribunal rejected all appeals, affirming the initial classification. Case-Laws Customs Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88682