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TMI Blog1990 (8) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Vide bill of entry No. 773 dated 08-01-1983 400 pieces of Meniscus Lenses were imported for overhead projector. These lenses were unmounted lenses with optical working. These goods had been classified under Heading 90.02 which covers mounted lenses and not unmounted lenses. These were made of glass. Unmounted glass lenses were correctly classifiable under Heading 90.01. Duty was paid and the Assistant Collector had taken the view that the correct classification was under Heading 90.02/90.09 and claim for reassessment under Heading No. 90.01 was not accepted. 3. Being aggrieved from the aforesaid order, the respondents filed an appeal before the Collector of Customs (Appeals), Bombay. Collector (Appeals) allowed the appeal in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector of Customs reported in 1988 (38) E.L.T. 568 (SC). He has pleaded that countervailing duty has to be levied under Tariff Item 23A(4) and not under T.I. 68. He has pleaded for the acceptance of the appeal. 6. Shri R. Parthasarthy, the learned consultant has appeared on behalf of the respondent. He argued that the respondent had imported Meniscus Lenses. He also pleaded that Tariff Item 23A(4) corresponding to the present Chapter 70 of the new Tariff. He argued that the popular meaning is not relevant. In support of his argument, he has referred to a judgment of the Supreme Court in the case of Indo International Industries v. C.S. T., U.P. reported in 1981 E.L.T. 550 where it was held that commercial parlance and not the dictionary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act? It is true that the dictionary meaning of the expression glassware is articles made of glass (See : Websters New World Dictionary). However, in commercial sense glassware would never comprise articles like clinical syringes, thermometers, lactometers, and the like which have specialised significance and utility. In popular or commercial parlance a general merchant dealing in glassware does not ordinarily deal in articles like clinical syringes, thermometers, lactometers, etc., which articles though made of glass, are normally available in medical stores or with the manufacturers thereof like the assessee. It is equally unlikely that consumer would ask for such articles from a glassware shop. In popular sense when one talks ..... X X X X Extracts X X X X X X X X Extracts X X X X
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