TMI Blog1983 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... sparent 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 appellants seek assessment of basic customs duty under Item 77(2) ICT on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Department s plea that everything which is used in laboratories is not necessarily a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct. Being made of non-transparent fused silica, they were not glassware within the meaning of Item 23A CET either. At the material time, there was no other item available in the Central Excise Tariff to cover the subject goods. We, therefore, hold that the subject goods, being non-excisable at the relevant time, were not liable to any countervailing duty. 5. Accordingly, we reject this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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