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TMI Blog2004 (2) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... awal, Member (T)]. The issue involved in these three appeals arising out of a common Order-in-Appeal is whether driving goggles manufactured by M/s. Ergo Auto Ltd. are classifiable under sub-heading 9004.90 of the Schedule to the Central Excise Tariff Act as claimed by them or under sub-heading 9004.10 as sunglasses as confirmed by the Commissioner (Appeals). 2. Shri N.K. Gupta, learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst road hazards such as dust particles, flying mosquitoes and wind etc.; that driving goggles are meant for day and night use and that these goggles are not used as fashion sunglasses. He also relied upon the decision of the Tribunal in the case of Ramchand Choithram Sons v. CCE [1990 (50) E.L.T. 193 (Tri.)] wherein it has been held that sunglasses are type of spectacles in which the lenses are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it is thus apparent from the Explanatory Notes that protective spectacles and goggles include articles such as sunglasses, goggles for motorists/motor cyclists; that these sunglasses covers goggles for motorists/motor-cyclists; that accordingly the driving goggles are classifiable under Heading 9004.10. 4. We have considered the submissions of both the sides. Heading 9004 reads as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protect the eyes from sunlight or glare. The Appellants have emphasised that the driving goggles are used for both in day time as well as in the night for the purpose of protecting the eyes of motor-cyclists from dust particles, flying mosquitoes, wind etc. The reliance of the Revenue on the HSN Explanatory Notes does not advance their case. The Explanatory Notes rather describe the various types ..... X X X X Extracts X X X X X X X X Extracts X X X X
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