https://www.taxtmi.com/caselaws?id=167274 Imported reaction glass vessels used in a research and development unit were treated as laboratory glassware under Heading 70.17/18 of the Customs Tariff Act, 1975, because the record supported their laboratory use and no contrary material displaced that characterisation. Explanatory notes from the Brussels Tariff Nomenclature could not exclude the goods, as those notes are not part of the Act and cannot override its wording where no corresponding statutory exclusion exists. The classification under Heading 70.17/18 was therefore accepted, and the alternative assessment under Heading 70.21 was not sustained. en-us Mon, 04 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 13:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167274 Imported reaction glass vessels used in a research and development unit were treated as laboratory glassware under Heading 70.17/18 of the Customs Tariff Act, 1975, because the record supported their laboratory use and no contrary material displaced that characterisation. Explanatory notes from the Brussels Tariff Nomenclature could not exclude the goods, as those notes are not part of the Act and cannot override its wording where no corresponding statutory exclusion exists. The classification under Heading 70.17/18 was therefore accepted, and the alternative assessment under Heading 70.21 was not sustained. Case-Laws Customs Mon, 04 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167274