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    <title>2004 (1) TMI 543 - CESTAT, MUMBAI</title>
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    <description>An imported computer auto glare glass was treated as an accessory rather than a computer part or component because its function was only to reduce glare on a display screen and was not essential to computer operation. The article was described as a glass screen with a plastic edge, capable of use even on a television monitor, so Heading 8473 was held inapplicable. Following the Supreme Court approach on similar glass articles, the item was classified by its essential material character under Chapter 70 as an article of glass, and the Revenue&#039;s classification was accepted.</description>
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      <description>An imported computer auto glare glass was treated as an accessory rather than a computer part or component because its function was only to reduce glare on a display screen and was not essential to computer operation. The article was described as a glass screen with a plastic edge, capable of use even on a television monitor, so Heading 8473 was held inapplicable. Following the Supreme Court approach on similar glass articles, the item was classified by its essential material character under Chapter 70 as an article of glass, and the Revenue&#039;s classification was accepted.</description>
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