9911796707
TMI Blog2011 (1) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 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 10 and are exempted from CVD under either of the Notifications i.e. 10/2006 and/or 6/2006. It is also claimed that the import of identical items through other ports are being allowed clearances extending the said exemption. It was also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 worked, or tinted), of safety glass, of plastics (poly(methyl methacrylate) polystyrene, etc.) of mica, or of metal (wire gauze, or slotted plates). These articles include sunglasses, spectacles used for mountaineering or winter sports, goggles for airmen, motorists, motor-cyclists, chemists, welders, foundry workers, moulders, sand-blast machine operators, electricians, roadmen, quarrymen, etc. The heading also includes goggles for unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Revenue is accepted, goggles meant for chemists, welder, foundry workers would also be covered by the term sunglasses. In fact the Explanatory Notes separately mention the sunglasses and goggles for motorists and motor-cyclists. In view of this, we hold that driving goggles are not covered by the term sunglasses. Accordingly, driving goggles are classifiable under sub-heading 9004.90. We therefore, set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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