Central Excise - Item No. 23A - Classification of Toughened Glass Sheets used in Refrigeration - Doubts regarding

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.... Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Item No. 23A - Classification of Toughened Glass Sheets used in Refrigeration - Doubts regarding Doubts have been raised as to whether toughened glass sheets used in the refrigerators would be classifiable under Item 23A(4) as toughened glass, or und....

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....es place. Toughened glass sheets thus obtained have certain special properties, such as, increased thermal endurance and mechanical strength. 4. The Conference, after discussing the properties of such toughened glass and its commercial uses, came to the view that among the three competing Tariff Items, Tariff Item 23A(4) is more specific and would appear to cover such toughened glass. The Confe....