https://www.taxtmi.com/caselaws?id=165939 Quartz cups and silica crucibles were correctly classifiable for basic customs duty under heading 70 because Chapter Note 3 of the Customs Tariff Act gave "glass" an extended meaning to include fused quartz and fused silica, so reassessment under heading 69.03 was rejected. For countervailing duty, that extended definition could not be carried over automatically to the Central Excise Tariff in the absence of a corresponding note or explanation, and the Department produced no contrary evidence; the levy under item 23A(4) was therefore unsustained and refund relief was allowed. en-us Wed, 05 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 12:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165939 Quartz cups and silica crucibles were correctly classifiable for basic customs duty under heading 70 because Chapter Note 3 of the Customs Tariff Act gave "glass" an extended meaning to include fused quartz and fused silica, so reassessment under heading 69.03 was rejected. For countervailing duty, that extended definition could not be carried over automatically to the Central Excise Tariff in the absence of a corresponding note or explanation, and the Department produced no contrary evidence; the levy under item 23A(4) was therefore unsustained and refund relief was allowed. Case-Laws Customs Wed, 05 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165939