TMI Blog2010 (5) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... Countervailing Duty (CVD) - Goods falling under SH 9001.10 were chargeable to ‘nil’ rate of duty - customs authorities that the subject goods were not classifiable under SH 9001.10 - first item under SH 9001.50 and the second one under SH 9004.90 – Held that: - protective spectacles and goggles generally consist of plain or curved discs of ordinary glass (whether or not optically worked or tinted), of plastic, of glass, etc. and these include sunglass - sunglasses could be used by mountaineers, airmen, motorists, motorcyclists, welders, foundry workers, etc. Nowhere is it stipulated that these items would not be classified under SH 9004.10 unless these are fitted with arms or other accessories for the purpose of being mounted - appropriatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The original authority classified the goods under this heading, along with sunglasses, after referring to the relevant Tariff entries and HSN Explanatory Notes. In the appeal filed by the assessee, the learned Commissioner (Appeals) classified the first item under SH 9001.50 and the second one under SH 9004.90. In the present appeal filed by the department, both the items are sought to be classified under SH 9004.10. The respondent (assessee) has filed written submissions styled as "Cross-Objections". 2. The learned SDR has reiterated the grounds of this appeal and the learned counsel has reiterated the written submissions filed by the respondent. Both sides have extensively referred to HSN Explanatory Notes. The learned SDR has also rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrective, protective or other. 9004.10 - Sunglass 9004.90 - - Other" 3. It is evident from the description of goods given against the various sub-headings under Heading 90.01 that any goods to be classified under these entries should be optically worked. The first sub-heading expressly covers optical fibres and optical fibre bundles and cables; the second sub-heading covers sheets and plates of polarising material, which, according to HSN Explanatory Notes, have optical property. The next three sub-headings cover lenses. A lens, whether of glass or other material, is a piece of transparent substance having two opposite surfaces, either both curved or one curved and one plain, used in changing co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es further indicate that protective spectacles and goggles generally consist of plain or curved discs of ordinary glass (whether or not optically worked, or tinted), of safety glass, of plastic, of mica, or of metal. These articles include sunglasses. The item under consideration, which is only a circular, curved, tinted, piece of plastic cannot be described as a spectacle or goggle and, for that matter, cannot be a sunglass. However, it can definitely be classified under the residuary sub-heading 9004.90. The lower appellate authority classified this item under 9001.50, which we have already ruled out for reasons stated hereinbefore. 4. Learned Commissioner (Appeals) classified the second item under SH 9004.90. The appellant wants this i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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