2011 (1) TMI 719 - AT - Customs

Sun glasses - Classification - Notification No. 10/2006-C.E., dated 1-3-2006 - Held that - sunglasses as one variety of goggles - Notification No. 10/2006 extends exemption to sunglasses for correcting vision and goggles . - the exemption claimed by the appellants deserves to be extended.

Summary

Issues: Classification of imported sun glasses under Customs Tariff heading 9004 10 00 and eligibility for exemption from CVD under S.No. 27 of Notification No. 10/2006-C.E.

In this case, the appellants imported consignments of assorted sun glasses and claimed classification under Customs Tariff heading 9004 10 00 and exemption from payment of CVD under S.No. 27 of Notification No. 10/2006. The original authority held that the sun glasses fall under heading 9004 10 00 and are not eligible for the exemption. The Commissioner (Appeals) upheld this decision. The appellant argued that sun glasses are a variety of goggles, classifiable under CETH 9004 10, and should be exempted from CVD under the relevant Notifications. They cited instances of similar items being allowed clearance with the exemption. The Tribunal considered the Customs Tariff heading 9004 and the HSN Explanatory Notes, which describe various types of protective spectacles and goggles. The Tribunal referred to a previous case involving sunglasses and goggles, where it was held that driving goggles are not covered by the term sunglasses but fall under sub-heading 9004.90. The Tribunal also noted that the Commissioner (Appeals) had allowed exemption for sun glasses in a subsequent period based on a similar decision. Since sun glasses were considered one variety of goggles by the Tribunal, the exemption claimed by the appellants was deemed valid. Therefore, the appeals were allowed with consequential relief as per law.