https://www.taxtmi.com/caselaws?id=166853 Toughened windscreens, side screens, vent glass and back glass manufactured to motor-vehicle specifications were treated as distinct commercial goods, not as plain glass. Applying commercial parlance and trade understanding, the commentary notes that the finished articles were regarded in trade as motor vehicle parts, supported by affidavits, invoices and orders, and the raw glass character did not control classification. On that basis, the departmental view that the goods fell under Tariff Item 23A(4) was rejected, and classification under Tariff Item 68 was maintained. The discussion also notes that the Board's classification and duty relief were not displaced by departmental review. en-us Tue, 17 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 12:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166853 Toughened windscreens, side screens, vent glass and back glass manufactured to motor-vehicle specifications were treated as distinct commercial goods, not as plain glass. Applying commercial parlance and trade understanding, the commentary notes that the finished articles were regarded in trade as motor vehicle parts, supported by affidavits, invoices and orders, and the raw glass character did not control classification. On that basis, the departmental view that the goods fell under Tariff Item 23A(4) was rejected, and classification under Tariff Item 68 was maintained. The discussion also notes that the Board's classification and duty relief were not displaced by departmental review. Case-Laws Central Excise Tue, 17 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166853