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2010 (5) TMI 410 - AT - CustomsClassification of goods - spectacle lens (made of plastic) - first type of goods was a circular, not optically worked, tinted, curved piece of plastic, which had no optical property - second type of goods was an article of plastic for protecting both the eyes, which consisted of the front portion Of a spectacle frame with two eye covers - article was made out of a single piece of coloured transparent plastic and did not possess any optical property. The assessee classified both the types of goods under SH 9001.40 for the purpose of payment of basic customs duty (BCD) and under SH 9001.10 in respect of 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 - appropriately get classified under SH 9004.10 as sunglass.
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