https://www.taxtmi.com/caselaws?id=94323 Fused quartz and fused silica were discussed for tariff classification as glass for countervailing duty under Item 23A of the Central Excise Tariff. The governing principle applied was that goods are classified by their commercial identity and functional character in trade, while Indian Standards or ASTM descriptions are only supporting material. An extended meaning of "glass" in Chapter Note 3 of Chapter 70 of the Customs Tariff could support customs classification, but it could not be imported into the Central Excise Tariff without a corresponding note or explanation. On that basis, fused quartz and fused silica were not ordinarily classifiable as glass under Item 23A. en-us Tue, 06 Sep 1988 00:00:00 +0530 Mon, 21 Nov 2011 16:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94323 Fused quartz and fused silica were discussed for tariff classification as glass for countervailing duty under Item 23A of the Central Excise Tariff. The governing principle applied was that goods are classified by their commercial identity and functional character in trade, while Indian Standards or ASTM descriptions are only supporting material. An extended meaning of "glass" in Chapter Note 3 of Chapter 70 of the Customs Tariff could support customs classification, but it could not be imported into the Central Excise Tariff without a corresponding note or explanation. On that basis, fused quartz and fused silica were not ordinarily classifiable as glass under Item 23A. Case-Laws Customs Tue, 06 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94323