https://www.taxtmi.com/caselaws?id=45868 Excise classification turns on commercial identity and functional character in trade, unless the tariff defines the expression otherwise. Rough ophthalmic blanks, though manufactured from purified raw glass through technical processes, are not ordinarily understood as glass or glassware because they are bought by spectacle-lens manufacturers and are not dealt with as general glassware in trade. The residuary tariff entry applies only when goods are not specifically described elsewhere. On that basis, rough ophthalmic blanks were held outside Tariff Item 23-A(4) and classifiable under Tariff Item 68. en-us Fri, 23 Feb 2001 00:00:00 +0530 Fri, 27 Jun 2014 21:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45868 Excise classification turns on commercial identity and functional character in trade, unless the tariff defines the expression otherwise. Rough ophthalmic blanks, though manufactured from purified raw glass through technical processes, are not ordinarily understood as glass or glassware because they are bought by spectacle-lens manufacturers and are not dealt with as general glassware in trade. The residuary tariff entry applies only when goods are not specifically described elsewhere. On that basis, rough ophthalmic blanks were held outside Tariff Item 23-A(4) and classifiable under Tariff Item 68. Case-Laws Customs Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45868