Classification of Head Light Covers - Regarding - Central Excise - 13/89

Classification of Head Light Covers - Regarding Circular No. 13/89 Dated 11-4-1989 F. No. 132/2/89-CX.4 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Head Light Covers - Regarding. 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 the North Zone Tariff Conference held at Agra on 8-9/2/89. The Conference was of the view that such goods would not be classifiable under Chapter 90 since such goods belong to the class of 'Optical Elements of Glass not Optically Worked. Optical elements of glass not optically worked are specifically covered by Heading No. 70.11 of the CET, and in view of Note 1 (d) of Chapter 90, classification under Chapter 90 is excluded. In view of HSN General Notes (Page 1412) under Section XVII of the HSN 'unframed glass for vehicle head lamps (Heading 70.14) and, in general, the goods of Chapter 70' have been excluded from the scope of Section XVII. Therefore, classification of such goods under Chapter 87 would not be appropriate. The attention of the Conference was invited to the HSN Expl. Notes under 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 70.11 of the CET specifically covers optical elements of glass not optically worked. The Conference also noted that such goods have been described as 'glass lenses for automobile head lights' in CEGAT's Order No. 462/84-D, dated 7-8-1984. The Conference was also of the view that such goods would not be classifiable under Heading No. 85.12 since HSN Expl. Notes under the corresponding HSN Heading No. 85.12 exclude glass lenses from the scope of Heading No. 85.12. In view of the above reasons, the Conference decided that Head Light covers meant for use in automobiles would be appropriately classifiable under Heading 70.11, sub-heading 7011.90 of the CET. The Board agrees with the view of the Conference and, accordingly, holds that Head Light covers meant for use in automobiles would be appropriately classifiable under Heading 70.11, sub-heading 7011.90 of the CET. Field formations may be informed accordingly.