CESTAT determined windshield glass set classification, holding ...

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

April 14, 2025

Case Laws Customs AT

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.

View Source

← Previous Next →

CESTAT determined windshield glass set classification, holding ...

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

April 14, 2025

Case Laws Customs AT

You may also like:

Anti-dumping duty on toughened glass imposed for home appliances imported from China PR for a period of 5 years. - Notification

Classification of imported goods - Clear Float Glass (CFG) - the correct classification of the Clear Float Glass imported by the appellant under the impugned Bills of...

Appropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - The AAR emphasized that the tin layer in float glass was...

Classification of goods based on use - Goods imported ground glass described as ‘BIOMIN F-Ground Glass (Fluoro Calcium Phospho-Silicate)’ and ‘BIOMIN C-Glass (Chloro...

This circular clarifies the classification of clear float glass under the Customs Tariff Act, 1975. It addresses whether the presence of a tin layer on one side of float...

Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural...

Classification of Glass chatons – the question of applying strict technical sense does not arise – classification of the impugned goods under CTH 7018 10 20 as glass...

Classification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - The goods are used in the dryer system to prevent fine powder from escaping into the...

Levy of Anti Dumping Duty - import of goods described as Extra Clear Glass - When there were clearly no doubts in the minds of the Revenue as to what was imported was...

Certain customs duty exemptions/concessions being allowed to lapse from 30.09.2024: 22 entries under notification 50/2017-Customs like wireless apparatus for amateur...

Classification of imported item - Fused Silica cannot be considered as Glass microsphere or for that purpose, as glass beads to be classified under chapter 7018 - the...

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

Classification of "G Type Tempered Glass Lid" under the appropriate tariff heading, either 7013 or 7010. It is held that glass lids are covered under heading 7010, which...

Anti-dumping duty on Textured Toughened (Tempered) Glass, originating in or exported from China PR imposed - Notification

Quick Updates: