https://www.taxtmi.com/caselaws?id=31318 Unmounted brake linings specially designed for use as motor vehicle components were classified under Heading 87.08 as parts and accessories of motor vehicles. The department did not produce technical material or test results proving that the asbestos-free goods were wholly or predominantly composed of glass fibre, so Heading 70.14 for articles of glass fibre was not attracted. The specific motor-vehicle entry therefore prevailed over the competing glass-fibre classification, and the classification was accepted in favour of the assessee. en-us Fri, 25 Jul 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31318 Unmounted brake linings specially designed for use as motor vehicle components were classified under Heading 87.08 as parts and accessories of motor vehicles. The department did not produce technical material or test results proving that the asbestos-free goods were wholly or predominantly composed of glass fibre, so Heading 70.14 for articles of glass fibre was not attracted. The specific motor-vehicle entry therefore prevailed over the competing glass-fibre classification, and the classification was accepted in favour of the assessee. Case-Laws Central Excise Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31318