1997 (7) TMI 365

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....Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The point to be considered in this case is whether toughened and laminated glass in the shape of wind screen/side screen is to be classified as `motor vehicle parts' under Chapter 87 and sub-heading 8708.00 as claimed by the party or under 7004.10 and 7004.20 respectively as per the department. 2. When the matter was called, n....

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....ms under Chapter 70 and under sub-headings 7004.10 and 7004.20 respectively on the ground that though they were specially designed, still they continued to be glass articles and furthermore since a specific entry is there for respective items it over-rides the general entry, if any. 4. We find that the appellants were not represented and they have not substantiated their claim to be suppor....