https://www.taxtmi.com/caselaws?id=166896 For tariff classification, headlight covers made of glass were to be identified by their identity in common or commercial parlance, not merely by the manufacturing process or the presence of ordinary optical properties. Goods specially designed for motor vehicles were not regarded in trade as glass or glassware, so classification under Item 23A(4) was rejected. The note records that reliance on notifications and the manufacturing process was insufficient to alter classification, and the Revenue's challenge on the classification issue failed, leaving the assessee's treatment undisturbed. en-us Wed, 04 Jan 1984 00:00:00 +0530 Tue, 11 Nov 2014 15:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166896 For tariff classification, headlight covers made of glass were to be identified by their identity in common or commercial parlance, not merely by the manufacturing process or the presence of ordinary optical properties. Goods specially designed for motor vehicles were not regarded in trade as glass or glassware, so classification under Item 23A(4) was rejected. The note records that reliance on notifications and the manufacturing process was insufficient to alter classification, and the Revenue's challenge on the classification issue failed, leaving the assessee's treatment undisturbed. Case-Laws Central Excise Wed, 04 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166896