https://www.taxtmi.com/caselaws?id=165992 Non-transparent crucibles and basins made of fused silica and used in laboratories were not scientific and surgical instruments, apparatus or appliances merely because of their laboratory use, and they were not glassware because they were non-transparent. As no specific tariff heading covered them, they fell under the residuary customs entry. For countervailing duty, the same goods were neither chinaware, porcelainware, glazed clayware nor glassware, and in the absence of a covering excise item, no countervailing duty was payable. The importer was therefore entitled to refund of the countervailing duty component. en-us Tue, 08 Mar 1983 00:00:00 +0530 Fri, 22 Aug 2014 12:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165992 Non-transparent crucibles and basins made of fused silica and used in laboratories were not scientific and surgical instruments, apparatus or appliances merely because of their laboratory use, and they were not glassware because they were non-transparent. As no specific tariff heading covered them, they fell under the residuary customs entry. For countervailing duty, the same goods were neither chinaware, porcelainware, glazed clayware nor glassware, and in the absence of a covering excise item, no countervailing duty was payable. The importer was therefore entitled to refund of the countervailing duty component. Case-Laws Customs Tue, 08 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165992