https://www.taxtmi.com/caselaws?id=582 Bullet-proof doors and windows comprising aluminium frames and glass are classifiable as aluminium doors/windows under Heading 7610, not as articles of glass under Heading 7020. Classification follows the goods' commercial identity and essential character: they are ordered, invoiced and known in trade as doors or windows, while the aluminium frame is integral and the products are not wholly of glass. Glass providing a functional bullet-resistant attribute does not convert the composite goods into articles of glass. Heading 7610 specifically covers doors, windows and their frames, making it the appropriate classification entry. en-us Wed, 07 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=582 Bullet-proof doors and windows comprising aluminium frames and glass are classifiable as aluminium doors/windows under Heading 7610, not as articles of glass under Heading 7020. Classification follows the goods' commercial identity and essential character: they are ordered, invoiced and known in trade as doors or windows, while the aluminium frame is integral and the products are not wholly of glass. Glass providing a functional bullet-resistant attribute does not convert the composite goods into articles of glass. Heading 7610 specifically covers doors, windows and their frames, making it the appropriate classification entry. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=582