https://www.taxtmi.com/caselaws?id=96122 Glass headlight covers made by moulding molten glass, with only edge grinding and polishing, were not treated as optically worked products for Chapter 90 classification. Optical working under the HSN requires shaping and polishing of the transmitting surfaces through successive grinding operations, including roughing, trueing, smoothing and polishing. Mere edge grinding to smoothen and size the covers was insufficient, and the technical certificates relied on did not match the admitted manufacturing process or show that the full surface was optically worked. The covers were therefore classified under Chapter 70, sub-heading 7011.90. en-us Thu, 12 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96122 Glass headlight covers made by moulding molten glass, with only edge grinding and polishing, were not treated as optically worked products for Chapter 90 classification. Optical working under the HSN requires shaping and polishing of the transmitting surfaces through successive grinding operations, including roughing, trueing, smoothing and polishing. Mere edge grinding to smoothen and size the covers was insufficient, and the technical certificates relied on did not match the admitted manufacturing process or show that the full surface was optically worked. The covers were therefore classified under Chapter 70, sub-heading 7011.90. Case-Laws Central Excise Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96122