9911796707
TMI Blog1996 (6) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... is is a Collector s appeal against the order-in-appeal, dated 16-1-1995 classifying the item Metal Temples of Spectacles frames as mountings described under sub-heading 9003.19, as they are made up of metals. The Learned Collector has examined the samples and also taken into consideration large number of Bills of Entry in which parts like hinges, screws, nose, pads, tips, bridges etc. had been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be classified as arms of spectacles under sub-heading 9003.90 as parts of spectacles. 3. We have heard Shri A.T. Usman, the Learned DR for the Revenue and Shri Sandeep Narain, the Learned Advocate for the importer. 4. The Learned DR argued the case on the basis of the grounds made out in the appeal memo. 5. The Learned Advocate submitted that there are three constituents of the frames ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9003.90 as claimed by the Revenue in this case. 6. We have carefully considered the submissions made by both the sides and have perused the records. The Tariff description of Heading 90.03 of the Customs Tariff is reproduced herein below : 90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof - Frames and mountings: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lish Dictionary is also as under :- that upon which a thing is placed or in which it is set for fixing, strengthening, embellishing, esp. the card surrounding a picture. 8. Therefore, the arms are mounted on the frame of the spectacle and the frames and mountings are both not for spectacles, goggles or the like. Frames and mountings if they are of plastic would fall under 9003.11 and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
