https://www.taxtmi.com/caselaws?id=768788 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported windshield glass sets. The tribunal held that goods should be classified under CTH 70071100 (toughened glass) rather than CTH 87089900 (motor vehicle parts). The decision was based on the principle that goods qualify as vehicle parts only when solely or principally used in vehicles. The assessing officer failed to provide evidence establishing the goods as motor vehicle accessories. The tribunal noted that windshield glasses have multiple uses beyond vehicles and that specific inclusion of windscreens in CTH 87082200 through Finance Bill 2001 amendment indicated prior non-applicability under motor vehicle parts classification. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768788 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported windshield glass sets. The tribunal held that goods should be classified under CTH 70071100 (toughened glass) rather than CTH 87089900 (motor vehicle parts). The decision was based on the principle that goods qualify as vehicle parts only when solely or principally used in vehicles. The assessing officer failed to provide evidence establishing the goods as motor vehicle accessories. The tribunal noted that windshield glasses have multiple uses beyond vehicles and that specific inclusion of windscreens in CTH 87082200 through Finance Bill 2001 amendment indicated prior non-applicability under motor vehicle parts classification. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768788