https://www.taxtmi.com/caselaws?id=84033 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. en-us Fri, 10 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84033 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. Case-Laws Central Excise Fri, 10 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84033