https://www.taxtmi.com/caselaws?id=166660 Articles of fused quartz were not classifiable as glass or glassware under Item 23A of the Central Excise Tariff because that entry contained no extension clause or deeming fiction equating fused quartz with glass. Notes in Chapter 70 of the Customs Tariff Act and the CCCN could not be imported into the central excise entry, and there was no evidence of commercial understanding treating fused quartz articles as glassware. The demand for central excise duty was therefore unsustainable and was set aside. en-us Fri, 15 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 11:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166660 Articles of fused quartz were not classifiable as glass or glassware under Item 23A of the Central Excise Tariff because that entry contained no extension clause or deeming fiction equating fused quartz with glass. Notes in Chapter 70 of the Customs Tariff Act and the CCCN could not be imported into the central excise entry, and there was no evidence of commercial understanding treating fused quartz articles as glassware. The demand for central excise duty was therefore unsustainable and was set aside. Case-Laws Central Excise Fri, 15 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166660