1983 (3) TMI 264

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....Respondent. ORDER The goods involved in this case are non-transparent crucibles and basins of fused silica imported on 20-6-1973. They were assessed by the Department under the residuary Item No. 87 of the erstwhile Indian Customs Tariff. In addition, countervailing duty as applicable to chinaware and porcelainware under Item 23B(4) of the Central Excise Tariff was also charged. The appellan....

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....upon the nature of the article, its uses and any special properties built into it, while transparent varieties of quartz were to be assessed as glassware. 3.  We have carefully considered the matter. Item 77(2) ICT, under which assessment of basic customs duty is sought by the appellants, relates to scientific and surgical instruments, apparatus and appliances. We find force in the Departm....