https://www.taxtmi.com/caselaws?id=40893 Tariff classification under Item 23A(4) depended on the ordinary commercial meaning of "glass" and "glassware", not a purely scientific description that would distort the entry. A processed insulating product made from broken glass and chemicals, sold as a hardware insulation material, could not be treated as glassware or as blocks or bricks covered by the tariff item. On that construction, the product was not exigible to excise duty under Item 23A(4), and the impugned classification orders were unsustainable. en-us Sun, 26 Nov 1978 00:00:00 +0530 Sat, 15 May 2010 16:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40893 Tariff classification under Item 23A(4) depended on the ordinary commercial meaning of "glass" and "glassware", not a purely scientific description that would distort the entry. A processed insulating product made from broken glass and chemicals, sold as a hardware insulation material, could not be treated as glassware or as blocks or bricks covered by the tariff item. On that construction, the product was not exigible to excise duty under Item 23A(4), and the impugned classification orders were unsustainable. Case-Laws Central Excise Sun, 26 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40893