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

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..... artment 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 under Item 29A(3) as parts of refrigerator and air-conditi .....

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..... 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 Conference further took note of the fact that crispators made out .....

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..... praised that certain Court judgments, wherein toughened glass, like wind screens and side screens have been held to all under Item 68, have already been appealed against by the Department. 5. The Board agrees with the above views of the Conference and, accordingly, holds that toughened glass sheets used in the refrigerators would be appropriately classifiable under Item 23A(4) of C.E.T. ANNEXURE .....

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