https://www.taxtmi.com/caselaws?id=87373 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. en-us Fri, 25 Jul 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87373 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. Case-Laws Central Excise Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87373