https://www.taxtmi.com/caselaws?id=40684 Excise classification of figured glass, wired glass, coloured figured glass and similar varieties turned on commercial and common-parlance understanding rather than a broad genus theory. The goods were shown to be known in the market as distinct commodities with different characteristics, uses and prices, and the Indian Standard Institution glossary also treated sheet glass, figured glass and wired glass as separate forms. On that basis, the disputed products could not be treated as sheet glass under Tariff Item 23A(1) and were instead placed under the residuary Item 68, with the departmental orders set aside and consequential relief directed. en-us Thu, 23 Nov 1978 00:00:00 +0530 Thu, 13 May 2010 12:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40684 Excise classification of figured glass, wired glass, coloured figured glass and similar varieties turned on commercial and common-parlance understanding rather than a broad genus theory. The goods were shown to be known in the market as distinct commodities with different characteristics, uses and prices, and the Indian Standard Institution glossary also treated sheet glass, figured glass and wired glass as separate forms. On that basis, the disputed products could not be treated as sheet glass under Tariff Item 23A(1) and were instead placed under the residuary Item 68, with the departmental orders set aside and consequential relief directed. Case-Laws Central Excise Thu, 23 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40684