https://www.taxtmi.com/caselaws?id=166142 The Tribunal determined that gauge glasses for use in boilers should be classified under Heading No. 70.21 of the Customs Tariff Act as "other articles of glass," rather than under heading 84.01/02 as "Parts of Boilers." Despite being specially designed for high temperature and pressure in boilers, the statutory notes under Chapter 84 directed such items to be classified under Heading No. 70.21. The Tribunal relied on statutory and explanatory notes to support this classification, ultimately dismissing the appeal and upholding the initial classification by the Customs authorities. en-us Tue, 26 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 18:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166142 The Tribunal determined that gauge glasses for use in boilers should be classified under Heading No. 70.21 of the Customs Tariff Act as "other articles of glass," rather than under heading 84.01/02 as "Parts of Boilers." Despite being specially designed for high temperature and pressure in boilers, the statutory notes under Chapter 84 directed such items to be classified under Heading No. 70.21. The Tribunal relied on statutory and explanatory notes to support this classification, ultimately dismissing the appeal and upholding the initial classification by the Customs authorities. Case-Laws Customs Tue, 26 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166142