https://www.taxtmi.com/caselaws?id=117621 Composite bullet-proof doors and windows with aluminium frames are classifiable as aluminium doors and windows under Heading 7610, rather than as articles of glass under Heading 7020. Classification follows the commercial identity of the complete article and the tariff description most specifically applicable to it. Although bullet-proof glass imparts the protective quality, the glass is a component within framed doors and windows and does not convert the composite goods into articles wholly of glass. The specific entry covering doors, windows and their frames therefore applies in preference to the broader glass entry. 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 Composite bullet-proof doors and windows with aluminium frames are classifiable as aluminium doors and windows under Heading 7610, rather than as articles of glass under Heading 7020. Classification follows the commercial identity of the complete article and the tariff description most specifically applicable to it. Although bullet-proof glass imparts the protective quality, the glass is a component within framed doors and windows and does not convert the composite goods into articles wholly of glass. The specific entry covering doors, windows and their frames therefore applies in preference to the broader glass entry. Case-Laws Customs Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117621