Classification of wind-shield glasses under the Central Excise Tariff must follow the Item 68 ruling, not Item 23-A(4).

Wind-shield glasses imported for additional duty of customs were required to be classified under Item 68 of the Central Excise Tariff, because a prior Supreme Court ruling had already held that such motor-vehicle glasses do not fall under Item 23-A(4). Applying that binding classification principle, the contrary view taken by the lower authorities was rejected and assessment was to be made under Item 68, with consequential relief to the assessee.

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Issues: Classification of wind-shield glasses imported for levy of additional duty of customs, and whether they fell under Item 23-A(4) of the Central Excise Tariff or Item 68 of the Central Excise Tariff.

Analysis: The dispute turned on the proper tariff entry for wind-shield glasses used in motor vehicles. A prior Supreme Court ruling had held that such glasses are classifiable under Item 68 and not under Item 23-A(4). Following that binding classification principle, the lower authorities' view was found to be incorrect.

Conclusion: The classification under Item 23-A(4) was rejected and the goods were held classifiable under Item 68; the assessment was to be made accordingly, with consequential relief to the assessee.

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