https://www.taxtmi.com/caselaws?id=117621 Imported bullet proof doors and windows with aluminium frames were classified by reference to the article as commercially described and the tariff entry most specifically covering the complete product. The aluminium component was limited to the frame, while the bullet proof function was provided by the glass, so classification could not turn on the filler material alone. Heading 7610 for aluminium doors, windows and their frames was treated as the appropriate entry, and Heading 7020 for articles of glass was held inapplicable because the goods were not wholly glass articles. The lower classification was set aside in favour of the importer. en-us Wed, 07 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 14:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117621 Imported bullet proof doors and windows with aluminium frames were classified by reference to the article as commercially described and the tariff entry most specifically covering the complete product. The aluminium component was limited to the frame, while the bullet proof function was provided by the glass, so classification could not turn on the filler material alone. Heading 7610 for aluminium doors, windows and their frames was treated as the appropriate entry, and Heading 7020 for articles of glass was held inapplicable because the goods were not wholly glass articles. The lower classification was set aside in favour of the importer. Case-Laws Customs Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117621