2011 (1) TMI 719

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..... re, are being dealt with by this common order. 2. Heard both sides. 3. The appellants imported consignments of assorted sun glasses claimed classification under Customs Tariff heading 9004 10 00 and for CVD under Central Excise Tariff Heading 9004 10 00. They claimed exemption from payment of CVD under S.No. 27 of the Notification No. 10/2006-C.E., dated 1-3-2006. Original authority held that the imported sun glasses fall under heading 9004 10 00 and that they are not eligible for exemption under S.No. 27 of Notification No. 10/06. Commissioner (Appeals) has upheld the orders of the original authority denying the exemption. 4. Learned advocate submits that sun glasses are one variety of goggles; they are classifiable under CETH 9004 1 .....

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..... Spectacles, Goggles and the like, Corrective, Protective or other. 9004.10 - Sunglasses 9400.90 - Others This heading covers articles (usually comprising a frame or support with lenses or shields of glass or other material), for use in front of the eyes, generally intended either to correct certain defects of vision or to protect the eyes against dust, smoke, gas, etc. or dazzle; it also covers spectacles for viewing stereoscopic (three-dimensional) pictures. Spectacles, pince-nez, lorgnettes, monocles, etc. used for correcting vision, generally have optically worked lenses. Protective spectacles and goggles generally consist of plane or curved discs of ordinary glass (whether or not optically wor .....

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..... aid that driving glass manufactured by the appellants are only glasses tinted to 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 of protective spectacles and goggles. According to the Explanatory Notes protective spectacles and goggles include, sunglasses, spectacles used for mountaineering or winter sports, goggles for airmen, motorists, motor-cyclists, chemists etc. If the contention of the .....

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