https://www.taxtmi.com/caselaws?id=41716 The SC held that glass mirrors/screens fitted in motor vehicles are motor-vehicle parts, not glass or glassware, and therefore do not fall under Tariff Item No. 23A(4). Because Tariff Item No. 34A is a special entry and was later narrowed by the Finance Act, 1979 to 15 specified commodities, the screens cannot be covered by 34A and must be classified under the residuary Tariff Item No. 68. Accordingly, the appeal was allowed and the screens were held taxable under Item No. 68. en-us Thu, 10 Jul 1986 00:00:00 +0530 Wed, 29 Oct 2025 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41716 The SC held that glass mirrors/screens fitted in motor vehicles are motor-vehicle parts, not glass or glassware, and therefore do not fall under Tariff Item No. 23A(4). Because Tariff Item No. 34A is a special entry and was later narrowed by the Finance Act, 1979 to 15 specified commodities, the screens cannot be covered by 34A and must be classified under the residuary Tariff Item No. 68. Accordingly, the appeal was allowed and the screens were held taxable under Item No. 68. Case-Laws VAT / Sales Tax Thu, 10 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41716