TMI Blog1985 (12) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Tariff Act, 1975 (hereinafter referred to as the Import Tariff Schedule) and for the purpose of additional duty of customs under Item No. 23A(2) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the CET). The Assistant Collector of Customs held that the goods were industrial glassware falling under Heading No. 70.21 ( other articles of glass ) read with Item No. 23A(4) of the CET and assessed the goods to duty accordingly. The respondent subsequently claimed refund of the part of the duty on the ground that the goods were meant for use in their research and development laboratory and as such were laboratory glassware. The claim was rejected by the Assistant Collector. On appeal, the Appellate Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alify it to be classified as for general use in laboratories specifically when the manufacturers themselves seem to describe the impugned goods as industrial glass and the goods even in the particular case are being used in the R D Department of the industry which would seem to put the goods in the category of Industrial glassware as distinguished from Laboratoryglassware which need not be tied up with any Industry. Accordingly, the Central Government, acting in exercise of the powers vested in it under Section 131 (3) of the Customs Act 1962 issued a notice dated 4-3-1981 to the respondent to show cause why the Appellate Collector s order should not be set aside and why the Government should not pass appropriate orders in the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd could be inspected to ascertain their exact use. Further Shri Mann added that the goods were passed by the customs authorities under O.G.L. on the consideration that they were for use in respondent s R D laboratory. In response to a query from the Bench Shri Saha, Departmental Representative accepted that the goods had been passed under O.G.L. on the basis that they meant for R D laboratory. 5. We have considered the submissions of both sides. Heading No. 70.21 of the Import Tariff Schedule is a residuary heading to cover articles of glass which cannot be classified under any other heading of Chapter 70. Heading Number 70.17/18 covers laboratory glassware. If the subject goods were considered as for use in the respondent s R D la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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