https://www.taxtmi.com/caselaws?id=74250 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. en-us Thu, 12 May 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74250 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. Case-Laws Central Excise Thu, 12 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74250