https://www.taxtmi.com/caselaws?id=42402 Glass chatons manufactured for jewellery were treated as glass beads for Central Excise exemption purposes despite not being pierced for threading. Trade understanding, technical opinion, prior departmental findings and I.S.I. specifications indicated that piercing was not an essential characteristic of a glass bead and that beads may take different shapes. Classification cannot impose a feature as mandatory where reliable trade or technical material does not establish it as essential. The goods therefore qualified for the applicable exemption, and the excise action against the manufacturer was quashed. en-us Tue, 10 Dec 1985 00:00:00 +0530 Fri, 11 Jun 2010 10:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42402 Glass chatons manufactured for jewellery were treated as glass beads for Central Excise exemption purposes despite not being pierced for threading. Trade understanding, technical opinion, prior departmental findings and I.S.I. specifications indicated that piercing was not an essential characteristic of a glass bead and that beads may take different shapes. Classification cannot impose a feature as mandatory where reliable trade or technical material does not establish it as essential. The goods therefore qualified for the applicable exemption, and the excise action against the manufacturer was quashed. Case-Laws Central Excise Tue, 10 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42402