2001 (8) TMI 351 - AT - Central Excise

Summary

The appeal by M/s. Paisa Fund Glass Works regarding the classification of lenses for optical signal assemblies was rejected. The lenses were classified under sub-heading No. 9001.10 instead of 8530.00 of the Central Excise Tariff. The Tribunal upheld the classification based on the nature of the goods and their use in optical systems. The appeal was dismissed, and the decision of the Commissioner of Central Excise (Appeals) was affirmed.