ORDER
V.T. Raghavachari, Member (J)
1. The issue in this appeal is regard ing the liability for payment of additional duty of customs on the wind-shield glasses im ported by the appellants M/s. Anand Motors. The Assistant Collector demanded duty under item 23-A(4) CET and the appeal against the same was dismissed by the Collec tor (Appeals) under his order dated 31-1-1984. This appeal is against the said order.
2. We have heard Shri Harbans Singh, Advocate for the appellants and Smt. Zutshi for the Department.
3. The Supreme Court held in the case of M/s. Atul Glass Industries Ltd. (1986 Vol. 25 ELT 473) that wind-shield glasses of motor vehicles are classifiable under item 68-CET and not under item 23-A(4). Following the said decision we hold that the or ders of the lower authorities were incorrect.
4. We accordingly allow the appeal, set aside the orders of lower authorities and direct assessment under item 68-CET for purpose of additional duty of customs and order consequential relief.