HICKS THERMOMETERS (INDIA) LTD Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1986-10-19
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 30,1986

Appellant
VERSUS
Respondents

JUDGEMENT

K. Prakash Anand, Member (T) - (1.)THESE are three Revision Applications filed by the appellants before the Government of India. On the setting up of this Tribunal, these have been transferred here and have been heard as appeals before us.
(2.)THE point at issue is classification of Soft Capillary Glass Tubing and Bulb Glass Tubing under the Central Excise Tariff. The department has classified them under Item 23A(4) of the Central Excise Tariff whereas appellants are seeking classification under Central Excise Tariff Item 23A(2).
(3.)SHRI D.N. Mehta, the learned advocate submits on behalf of the appellants that the Soft Capillary Glass Tubing cannot be treated as ordinary Glassware, as has been done by the department as they are essentially in the category of laboratory glassware. These two categories of glassware, it is pointed out, are basically distinct even in the matter of the nature of the product. Ordinary glassware, it is stated, is made from a mixture of soda and lime. It is affected by weather and after sometime, it tends to lose its specific shape. Laboratory glassware, on the other hand is reportedly made of Lead, Jena and Borosilicate glass and the process of manufacture includes annealing and passing through ageing process which makes the product weather and fault proof and keeps it in shape and accuracy for years. It is claimed that Soft Capillary Glass Tubing and Bulb Glass Tubing imported by the appellants fall in this second category of laboratory glassware.
It is submitted that the Soft Capillary Glass Tubings are meant for clinical thermometers. These tubes are worked, and given an oval prismatic shape and a very fine uniform single bore (half of the human hair diameter) with one side enamelled. These tubes cannot be used for any other purpose. It is further submitted on behlaf of the appellants that I.S.I. has placed Soft Capillary and Bulb Glass Tubings for thermometers in the category of laboratory glassware thermometers and related apparatus (page 11 of Sectional list of Indian Standards).



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