Windshield Glass Import Classification: Toughened Glass Defined as Independent Product, Not Exclusive Motor Vehicle Component

CESTAT determined windshield glass set classification, holding the imported goods fall under CTI 70071100 rather than CTH 87089900. The tribunal found the goods did not exclusively constitute motor vehicle parts, possessing multiple functional uses beyond automotive applications. The windshield glasses, characterized as "toughened (tempered) glass", were specifically covered under CTH 7007. The tribunal noted pre-2001 finance bill amendments did not classify such items as vehicle parts. Consequently, the revenue's appeal was dismissed, affirming the original classification under CTI 70071100 as legally appropriate for the imported windshield glass set during the disputed period. .....

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