https://www.taxtmi.com/caselaws?id=166896 Tariff classification of headlight covers made of glass depends on whether the goods correspond to the tariff description or, failing that, their common or commercial understanding. Manufacturing process and ordinary optical properties do not independently determine classification, and the absence of special optical-glass specifications does not exclude goods from the glassware entry. However, headlight covers specially designed for motor vehicles were not commercially regarded as glass or glassware. They therefore fell outside the glassware tariff entry and remained classifiable under the residuary excise entry. 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 Tariff classification of headlight covers made of glass depends on whether the goods correspond to the tariff description or, failing that, their common or commercial understanding. Manufacturing process and ordinary optical properties do not independently determine classification, and the absence of special optical-glass specifications does not exclude goods from the glassware entry. However, headlight covers specially designed for motor vehicles were not commercially regarded as glass or glassware. They therefore fell outside the glassware tariff entry and remained classifiable under the residuary excise entry. Case-Laws Central Excise Wed, 04 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166896