Commercial parlance test governs classification of glass headlight covers, not manufacturing process or ordinary optical properties.

For tariff classification, headlight covers made of glass were to be identified by their identity in common or commercial parlance, not merely by the manufacturing process or the presence of ordinary optical properties. Goods specially designed for motor vehicles were not regarded in trade as glass or glassware, so classification under Item 23A(4) was rejected. The note records that reliance on notifications and the manufacturing process was insufficient to alter classification, and the Revenue's challenge on the classification issue failed, leaving the assessee's treatment undisturbed.

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Issues: Whether headlight covers made of glass were classifiable under Item 23A(4) of the First Schedule to the Central Excises and Salt Act, 1944 as glass and glassware, or under Item 68 as a residuary entry.

Analysis: The correct test for tariff classification was held to be the identity of the goods with the description in the tariff entry, or, failing that, their meaning in common or commercial parlance. The process of manufacture by itself was not ative of classification. The existence of ordinary optical properties in glass did not mean that an article must satisfy the special specifications of optical glass to fall outside Item 23A(4). Headlight covers, though specially designed for motor vehicles and capable of serving an optical function, were not regarded in trade as glass or glassware. The earlier view that the goods were classifiable as glassware was therefore rejected, and the reliance on notifications and manufacturing process was held insufficient to alter the classification.

Conclusion: Headlight covers were not classifiable under Item 23A(4) as glass and glassware and were not shown to fall outside Item 68; the Revenue's appeal failed on classification.

Final Conclusion: The appeal was dismissed, and the classification in favour of the assessee was sustained.

Ratio Decidendi: For tariff classification, the decisive test is the commercial or common understanding of the goods as described in the tariff entry, not merely the manufacturing process or the presence of ordinary optical properties.

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