Classification of specially designed laminated glass upheld as glass articles, not motor vehicle parts, for lack of supporting evidence.

Toughened and laminated glass shaped as windscreen or side screen was treated as glass articles rather than motor vehicle parts, because the available record did not support the claim for Chapter 87 classification with technical literature or other evidence. Although the goods were specially designed, the Tribunal accepted the Revenue's view that they remained classifiable under Chapter 70. In the absence of material displacing the lower authority's classification, there was no basis to interfere, and the Chapter 70 classification was upheld.

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Issues: Whether toughened and laminated glass in the shape of wind screen/side screen was classifiable as motor vehicle parts under Chapter 87 and sub-heading 8708.00, or as glass articles under Chapter 70 and sub-headings 7004.10 and 7004.20.

Analysis: The appellants did not appear to substantiate their classification claim with technical literature or other evidence. The goods were specially designed, but on the material available the Tribunal accepted the Revenue's view that they continued to be glass articles. The classification adopted by the lower authority was supported by the available record, and in the absence of evidence to displace that view there was no basis to interfere.

Conclusion: The goods were not accepted as motor vehicle parts; classification under Chapter 70 was upheld and the appeal was rejected.

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