Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 1996 (6) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1996 (6) TMI 185 - AT - Customs

Issues:
Classification of "Metal Temples of Spectacles frames" under sub-heading 9003.19 as mountings or under sub-heading 9003.90 as parts of spectacles.

Detailed Analysis:

1. The Collector's appeal challenges the order classifying "Metal Temples of Spectacles frames" as mountings under sub-heading 9003.19. The Collector considered various Bills of Entry and held that frames and mountings of spectacles are described under Chapter Heading 9003, while parts like hinges, screws, nose pads fall under sub-heading 9003.90. The impugned goods being metal temples for spectacles were classified as mountings under heading 9003.19.

2. The Revenue contends that the item should be classified as arms of spectacles under sub-heading 9003.90 as parts of spectacles, citing Explanatory Notes for 90.03. The dispute revolves around whether the item in question is mountings or parts of spectacles.

3. Both parties were represented in the appeal, with arguments presented by the Learned DR for the Revenue and the Learned Advocate for the importer.

4. The Revenue's argument was based on the grounds outlined in the appeal memo, emphasizing the classification of the item as arms of spectacles under sub-heading 9003.90.

5. The importer's advocate highlighted that the item in question constitutes mountings and not parts of spectacles, distinguishing between frames, mountings, and parts. The argument focused on the description of the item as "metal temple" in the Bills of Entry.

6. After considering submissions and reviewing records, the Tribunal examined the Tariff description of Heading 90.03, which includes frames and mountings for spectacles and parts thereof under various sub-headings.

7. The Tribunal analyzed whether the side arms of spectacles should be categorized as frames and mountings or as parts of spectacles. Common understanding and the definition of "mount" supported the classification of side arms as mountings mounted on the frame.

8. It was clarified that frames and mountings, if of plastic, fall under sub-heading 9003.11, while if made of metal, they fall under sub-heading 9003.19. The Tribunal agreed with the Collector's classification of the item as mountings under 9003.19 due to being metal and mounted on the frames.

9. Ultimately, the Tribunal found no error in the Collector's order and upheld the classification of the item as mountings under sub-heading 9003.19, rejecting the appeal.

This detailed analysis addresses the classification dispute regarding "Metal Temples of Spectacles frames" and provides a comprehensive overview of the arguments, considerations, and the Tribunal's decision.

 

 

 

 

Quick Updates:Latest Updates