Classification of laminated safety windshield glass favours Chapter 70 over motor vehicle parts entry in tariff interpretation

Laminated safety windshield glass remains classifiable as laminated safety glass under sub-heading 7004.20, even when curved or shaped for motor vehicle use. Its character is not altered by cutting or bending, and end-use does not control classification where the tariff does not make use decisive. The motor vehicle parts entry under 8708.00 is residual and applies only when no more specific heading covers the goods. The tariff structure, chapter notes and HSN-based interpretation therefore support classification as glass rather than as a vehicle part.

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Issues: Classification of laminated safety windshield glass whether under sub-heading 7004.20 as laminated safety glass or under sub-heading 8708.00 as parts and accessories of motor vehicles.

Analysis: The product was manufactured as laminated safety glass and, though supplied in curved or shaped form for use in motor vehicles, its identity remained that of laminated safety glass. Under Chapter 70 of the new Tariff, cutting to shape does not alter classification of sheet glass and bent glass retains its classification; laminated safety glass is specifically covered by sub-heading 7004.20. The use to which the article is put does not determine its character where the tariff entry does not make end-use decisive. The broader and more specific coverage under Chapter 70, together with the statutory interpretative rules, Chapter notes and the HSN-based structure of the Tariff, support classification as glass rather than as a motor vehicle part. The entry for motor vehicle parts under 8708.00 is a residual type entry and applies only when no more specific heading covers the goods.

Conclusion: The goods are classifiable under sub-heading 7004.20 of the Central Excise Tariff Act, 1985 and not under sub-heading 8708.00.

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