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TMI Blog2001 (4) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-heading 7011.90 as optical elements of glass, not optically worked , while the assessees contend that the goods are classifiable under CET sub-heading 90.01 as other optical elements of any material , as according to them, the optical elements have been optically worked. The process of manufacture in Om Glass Works was noted by the Assistant Commissioner after visiting the factory on 18-6-1996 as under : (a) In relation to the manufacture of headlight covers they are using specially designed dies on which chrome plating and polish is done to manufacture good quality headlight covers with an accurate focus. (b) Molten glass is poured and then pressed in the dies. (c) The piece of headlight cover is then taken out from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical working of glass , as per HSN Explanatory Notes to Chapter Heading 90.01 at page 1459, is usually performed in two stages viz. the production of the surfaces to the shape required (i.e. with the necessary curvature, at the correct angle, etc.) and the polishing of these surfaces. This working consists of grinding the surfaces by means of abrasives, rough at first, then gradually finer, the successive operations being roughing, trueing, smoothing and polishing. Finally, in the case of lenses required to be of an exact diameter, the edges are ground; this is known as the centring and edging operation. This heading applies only to optical elements of which the whole or part of their surface has been polished in order to produce the requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Advance Glass Works has stated in the record of personal hearing before the Assistant Collector. However, this claim has not been substantiated with reference to any technical literature and further the HSN Explanatory Notes to Chapter 90 also does not bear out the above contention of the respondents. 3. Let us now discuss the certificates issued by different persons on the goods in question which have been relied upon by the Commissioner (Appeals) to hold that the goods in question do not fall for classification under Chapter 70. 3.1 The Development Officer (Glass), UP District Kanpur in his letter dated 30-11-1989 has certified as under : We have examined and tested the sample of headlight covers brought to us from the factory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a whole. The analysis also revealed the presence of barium oxide in the glass responsible for brilliancy, strength and elasticity which are specifically required for the auto headlight. This report specifically refers to grinding and rubbing of the fabricated piece of headlight and finally polishing of the glass which is contrary to the process explained to the Assistant Collector by Pradeep Gupta, who has admitted that they are only grinding the edges of headlight covers with the machines to smoothen its edges. In other words, the report that the entire grinding of the headlight covers takes place is contrary to the admission that the manufacturing process involves only grinding of the edges and not the entire fabricated pieces of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of optical working and hence does not advance the case of the assessees. 4. In the light of the above discussion, we hold that the headlight covers manufactured by the assessees herein are not optically worked and hence not classifiable under Chapter 90 of the Schedule to the CETA, 1985. (The plea for consideration of classification under Chapter 90 was raised in the Miscellaneous application Nos. E/517-518/2000 by M/s. Advance Glass Works and Om Glass Works for amendment to their cross-objections and the miscellaneous applications are allowed). 5. Having ruled out classification under Chapter 90, what remains for consideration is whether classification under Chapter Heading 70.11 or 87.08 is appropriate. The HSN Explanatory Notes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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