Customs, Excise and Gold Tribunal - Delhi
Hindustan Safety Glass Works Ltd. vs Asstt. C.C.E. on 25 July, 1997
Equivalent citations: 1998(97)ELT185(TRI-DEL)
ORDER G.A. Brahma Deva, Member (J)
1. 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, none appeared on behalf of the appellants. However, there was a request from them to decide the case on merits. Accordingly, we proceeded to pass this order after hearing Shri D.S. Negi, ld. SDR for the Revenue.
3. The plea of the appellants is that under the present tariff only toughened and laminated glass is classifiable under Chapter 70 and sub-heading 7004.10 and 7004.20 and that toughened and laminated glass in the shape of wind screen/side screen is classifiable as motor vehicle parts under Chapter 87 and sub-heading 8708.00. It was also submitted by them that sheet glass which is cut to desired shape of the screen and then the process of toughening and lamination is done which is the only process of manufacture involved. Shri D.S. Negi, ld. DR justified classifying these items 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 supported by technical literature, if any. In the absence of any evidence in support of their claim, we are inclined to accept the contention of the Revenue and since the point has been properly analysed by the Collector based upon available material, we are not inclined to interfere with his findings and accordingly appeal is dismissed.