https://www.taxtmi.com/caselaws?id=166003 Chrome clad glass plates used to manufacture masks for semi-conductor devices and integrated circuits were treated as composite articles with a specific industrial function, not as ordinary glass plates. Because they did not answer the description of Item 23A of the Central Excise Tariff, that specific entry was held inapplicable and the goods were classified under the residuary Item 68. The classification dispute was therefore resolved in favour of the appellants, with refund of the consequential duty granted. en-us Wed, 23 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 14:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166003 Chrome clad glass plates used to manufacture masks for semi-conductor devices and integrated circuits were treated as composite articles with a specific industrial function, not as ordinary glass plates. Because they did not answer the description of Item 23A of the Central Excise Tariff, that specific entry was held inapplicable and the goods were classified under the residuary Item 68. The classification dispute was therefore resolved in favour of the appellants, with refund of the consequential duty granted. Case-Laws Customs Wed, 23 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166003