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Customs - Highlights / Catch Notes

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Classification of imported goods - snow goggles supplied to the ...

Case Laws     Customs

August 11, 2023

Classification of imported goods - snow goggles supplied to the Indian Army - The goods are meant for protection of eyes in snowy region and not protection of eyes from sunlight which is the purpose of sun glasses as is common knowledge. Thus, the finding in the impugned order that the Snow Goggles are also sun glasses is not correct. - they were correctly classified by the importer under the residual CTH 90049090 as others. - AT

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