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2016 (10) TMI 110 - AT - CustomsClassification of sunglasses under the Customs Tariff Act, 1975 - the issue involved has been decided in the case of appellant itself [2011 (1) TMI 719 - CESTAT, NEW DELHI] - Held that: - sun glasses have been held to be one variety of goggles - classifiable under sub-heading 9004.90 - benefit of exemption allowed. The issue regarding classification of sunglasses is no more res integra in view of the decision of the Tribunal in the case of appellant itself. Further, the order passed by the Tribunal has been accepted by the Department on 03.08.2012 and no appeal was filed against the said order before the higher Appellate Forum - appeal dismissed - decided against Revenue.
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