Classification of Head Light Covers - Regarding

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..... Doubts have been raised whether Head Light Covers meant for use in automobiles are appropriately classifiable under Heading No. 70.15 as 'other articles of glass' or under Chapter 87 as 'parts of motor vehicles' or under Heading No. 85.12 as 'Electrical Lighting or Signaling Equipments etc.' or under Chapter 90 of CET as Optical Elements Optically Worked. The issue has been discussed in th....

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....r Heading 70.14 wherein it has been mentioned that the said HSN Heading includes elements which are manufactured in such a way that they produce some required optical effects etc. It was viewed by the Conference that the goods in question would be similar to glass lenses and, as such, the goods in question would be appropriately covered by Heading 70.14 of HSN and, consequently, under Heading 70.1....