2016 (10) TMI 110 - AT - Customs

Classification of sunglasses under the Customs Tariff Act, 1975 - the issue involved has been decided in the case of appellant itself 2011 (1) TMI 719 - CESTAT, NEW DELHI - Held that - sun glasses have been held to be one variety of goggles - classifiable under sub-heading 9004.90 - benefit of exemption allowed. The issue regarding classification of sunglasses is no more res integra in view of the decision of the Tribunal in the case of appellant itself. Further, the order passed by the Tribunal has been accepted by the Department on 03.08.2012 and no appeal was filed against the said order before the higher Appellate Forum - appeal dismissed - decided against Revenue.

Summary

Issues involved:
Classification of sunglasses under the Customs Tariff Act, 1975.

Analysis:
The appeal was filed by Revenue against an order passed by the commissioner of Customs (Appeals) New Delhi regarding the classification of sunglasses under the Customs Tariff Act, 1975. The Ld. DR for the Revenue reiterated the grounds of appeal in the appeal memorandum. On the other hand, the Ld. Advocate for the Respondent argued that the issue had already been decided by the Tribunal in a previous case involving the same appellant, as reported in 2011 (267) ELT 98 Tri Del. He further pointed out that the Department had accepted the Tribunal's decision and did not file an appeal against it, as evidenced by a letter dated 27.09.2012. After hearing both sides and examining the records, the Tribunal found that the issue of sunglasses classification had already been settled by its previous decision involving the same appellant. Additionally, the Tribunal noted that the Department had accepted the Tribunal's decision and did not pursue further appeal. Consequently, the Tribunal found no fault in the impugned order and dismissed the appeal filed by Revenue. The decision was dictated and pronounced in the open court.