1987 (1) TMI 344

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....ture of component part of any measuring or checking instrument but only a tubeless glass specially designed for being fixed to the boiler for the purpose of reading the level of liquid. In other words it was held that it was intended merely for seeing through the boiler. The Assistant Collector observed that as per CCCN articles classified under Heading 70.21 remain under the heading even if combined with material other than glass provided such articles remain essentially as glass articles. It is also mentioned that Heading 70.21 includes, inter alia, sight holes and gauge glasses. It is also stated that in the alphabetical index to the nomenclature and the Explanatory Notes gauge glass has been described as industrial glass classifiable un....

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....bmissions made before us. There is nothing new in the submissions made before us. These were also made before the lower authorities and have been fully dealt with in the order of the Appellate Collector. Appellants have sought classification before the lower authorities under Heading 90.24 CTA which covers instruments and apparatus for measuring, checking or automatically controlling flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature etc. Now before us, the learned Consultant says that Heading 90.29 of CTA may be more appropriate. This covers parts or accessories suitable for use solely or principally with the articles falling under Heading Nos. 90.24 and others. It is observed from the....