Cycle mirrors classified as accessories, not glassware, because their commercial identity depended on intended use.

Mirrors sold for fitting on cycles were treated as cycle accessories because their commercial identity depended on their purpose and use. The commodity was sold as rear-view mirrors meant to be fitted to cycles, not as glassware in its ordinary sense. On that basis, the product fell under entry 38 of the First Schedule as accessories to cycles and not under entry 102 as glass and glassware. The assessee's classification challenge therefore failed.

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Issues: Whether mirrors sold for fitting on cycles were classifiable as an accessory to cycles under entry 38 of the First Schedule or as glass and glassware under entry 102 of the First Schedule.

Analysis: The assessee dealt in cycles and sold the mirrors as parts meant to be fitted to cycles. The character of the commodity was determined by its purpose and use. Since the mirrors were sold for use as rear-view mirrors on cycles and not as glassware for reflection in the ordinary sense, their commercial identity was that of a cycle accessory.

Conclusion: The mirrors were correctly brought under entry 38 of the First Schedule as accessories to cycles and not under entry 102 as glass and glassware. The assessee's challenge failed.

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