1. Laboratory Glassware—Goods used in research and development lab-oratory irrespective of size considered as laboratory glassware under H. 70.17/18 read with CET Item 23A(2). 1986 (6) ECR 296 (T).

2. Rough Ophthalmic Blanks—Additional (countervailing) duty is payable at the rate applicable to "other glass" under CET Item 23A(4). 1986 (9) ECR 121 (T).

3. Ophthalmic Glass Blanks are not glassware. Optical quality is im-parted only after further working; hence that is not their essential character at the time of import. Rough ophthalmic glass blanks are "other glass"; therefore CVD leviable under CET Item 23A(4). 1986 (9) ECR 392 (T).

4. Filter bag spares and filter bag woven type glass fall under CTA SH. 7019.90, as excluded from Ch. 84 by Chapter 84 note 1 C and from SH. 9806.00 by Ch. 98 Note. 1993 (47) ECR 654 (T)

5. Glass chatons—Sew-on-stones eligible for exemption of auxiliary duty as well as additional duty. Notfn. 187/86-Cus; CTA: SH. 7018.10; CETA: H. 70.15/10. 1993 (48) ECR 694 (T)

6. Glass mirrors for motor cycles for purposes of levy of additional duty are correctly classifiable under CETI 68 and not under CETI 23A(4). Question whether they are parts of motor vehicles or not, neither pleaded nor decided. 1996 (62) ECR 699 (T).

7. Electric bulbs which are component parts of Photo Electric Colorimeters—It is clear from the wording of CETI 32 of the erstwhile tariff that it applies only to electric bulbs and not to bulbs which are utilised in and are specially designed for scientific apparatus. The Tribunal has taken the cor-rect view that the bulbs in question fall under Item 68, on which no CVD is leviable. 1996 (67) ECR 701 (SC).

8. Lead Glass Tubings—Running Lengths—Technical literature shows that Lead Glass Tubings imported in running lengths are raw materials used in the manufacture of glass necks of specific design for glass bulbs of T.V. picture tubes. The appellants claimed classification of the im-pugned goods under CTA: H. 70.11, and, for CVD purposes, under CETA: SH. 7008.20. According to the HSN Explanatory Notes, CTA: H. 70.11 does not include glass tubes merely cut to length. Therefore, the lead glass tubings imported in running lengths could not be considered as clearly intended for electrical lamps, as specified in the HSN, at the time of import and assessment, since they were cut into 12 tubes only during the course of fabrication subsequent to assessment. CTA: H. 70.02 covers all types of glass tubes, un-worked, excluding only those tubings made into finished articles or parts of finished articles. Lead Glass Tubings imported in running lengths cannot be considered as finished articles or parts of finished articles regardless of whether they were required for use in the manufacture of T.V. Picture Tubes. As explained by the HSN Explanatory Notes, the coverage of H. 70.02 and H. 70.11 is distinctly different, with no ambiguity or overlapping. Therefore, Lead Glass Tubings are clearly classifiable under CTA: SH. 7002.39 and CETA: SH. 7001.90 as raw materials usable for further manufacture of other products and not under CTA: H. 70.11 which covers goods in the nature of intermediate products with a definite shape for specific use.1998 (78) ECR 846 (T).