1988 (3) TMI 318

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....e Respondents. [Order per : G. Sankaran, Senior Vice-President]. - The goods involved in the present appeal is a consignment of 'rough synthetic stone' imported by the appellants. On test by the Customs Chemical Examiner, the sample was found to be a block of glass reddish-brown in colour with spangles. The test report also stated that the sample was imitation precious stone. The goods were asse....

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....ot specified under the Tariff Schedule, they should be appropriately classified under the residuary Item No. 68. The contention for the department is that Item No. 23A of the Schedule is very wide in its amplitude and would exclude only those goods specifically excluded from its purview. The present goods do not fall in the excluded category. 4. We have considered the contentions of both sides. T....