1997 (7) TMI 365

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..... t 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, none appeared on behalf of the appellants. However, there was a request from th .....

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..... round 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 supported by technical literature, if any. In the absence of any evidence in support of their cl .....

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