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TMI Blog1987 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... e of component part of any measuring or checking instrument but only a tubeless glass specially designed for being fixed to the boiler for the purpose of reading the level of liquid. In other words it was held that it was intended merely for seeing through the boiler. The Assistant Collector observed that as per CCCN articles classified under Heading 70.21 remain under the heading even if combined with material other than glass provided such articles remain essentially as glass articles. It is also mentioned that Heading 70.21 includes, inter alia, sight holes and gauge glasses. It is also stated that in the alphabetical index to the nomenclature and the Explanatory Notes gauge glass has been described as industrial glass classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us. There is nothing new in the submissions made before us. These were also made before the lower authorities and have been fully dealt with in the order of the Appellate Collector. Appellants have sought classification before the lower authorities under Heading 90.24 CTA which covers instruments and apparatus for measuring, checking or automatically controlling flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature etc. Now before us, the learned Consultant says that Heading 90.29 of CTA may be more appropriate. This covers parts or accessories suitable for use solely or principally with the articles falling under Heading Nos. 90.24 and others. It is observed from the literature sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by virtue of Statutory Note 1 (c) to Chapter 84, from the Chapter of machinery and appliances and parts thereof of glass, that the Bench came to the conclusion that the gauge glasses in dispute in that case (even if they were designed to be used as parts of boilers) were classifiable not under Chapter 84 but under Heading 70.21. In the present case, the literature produced by the appellants makes it clear that the reflex glasses (which are the goods under consideration in the present appeal) are important components of liquid level gauges. Heading No. 90.24 specifies, in terms, level gauges. Parts of level gauges would, therefore, be rightly classifiable under Heading No. 90.29. Therefore, the reflex glasses before us, being parts of leve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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