https://www.taxtmi.com/caselaws?id=768788 Toughened safety wind shield glass set specifically covered by the then-applicable Chapter 70 tariff entry was classifiable under Customs Tariff Item 70071100, because the goods were not shown to be identifiable as motor vehicle parts and the essential character test for Chapter 87 was not satisfied. The later amendment introducing windshields into the vehicle-heading regime did not displace the pre-amendment classification for the material period, as subsequent specific coverage could not be applied retrospectively. The importer's classification was therefore sustained and the Revenue's challenge failed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768788 Toughened safety wind shield glass set specifically covered by the then-applicable Chapter 70 tariff entry was classifiable under Customs Tariff Item 70071100, because the goods were not shown to be identifiable as motor vehicle parts and the essential character test for Chapter 87 was not satisfied. The later amendment introducing windshields into the vehicle-heading regime did not displace the pre-amendment classification for the material period, as subsequent specific coverage could not be applied retrospectively. The importer's classification was therefore sustained and the Revenue's challenge failed. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768788