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Issues:
1. Correct classification of gauge glasses for use in Boilers under Customs Tariff Act, 1975. Analysis: The appeal involved the determination of the correct classification of gauge glasses for use in Boilers imported by the appellants. The Customs authorities initially assessed the goods under Heading No. 70.21 of the Customs Tariff Act as "other articles of glass." The appellants contended that the goods should be classified under heading 84.01/02 as "Parts of Boilers" since the gauge glasses were specially designed for withstanding high temperature and pressure within boilers and had no other use except as part of boilers. The lower authorities rejected this contention, leading the appellants to file a claim for refund, which was brought before the Tribunal under Section 131-B of the Customs Act, 1962 for disposal as an appeal. The main contention in the appeal was whether the gauge glasses should be classified under Heading No. 70.21 or 84.01/02 of the Customs Tariff Act. The appellants argued that the gauge glasses were specifically designed for use in boilers and could not be used for any other purpose, thus falling under the category of "Parts of Boilers." On the other hand, the Respondent referred to the Explanatory Notes to the Customs Cooperation Council Nomenclature, which stated that industrial gauge glasses were classified under Heading 70.21. The Respondent also highlighted the lack of evidence presented by the appellants regarding the special nature and design of the goods. Upon careful consideration of the submissions from both parties, the Tribunal analyzed the statutory notes under Chapter 84 of the Customs Tariff Act. Statutory Note 1(c) to Chapter 84 explicitly excluded laboratory glassware and machinery and appliances, including parts thereof, of glass from its scope, directing them to be classified under Heading No. 70.20 or 70.21. The Tribunal concluded that even if the gauge glasses were specially designed for use in boilers, they would still fall under Heading No. 70.21 based on the statutory note. Additionally, the Tribunal found support for this conclusion in the Explanatory Notes to the CCCN under heading 70.21, as referred to by the Departmental Representative. Consequently, the Tribunal rejected the appellants' contention and dismissed the appeal.
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