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TMI Blog1986 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... on F.No. V.23A(30) 117/TB/78/275, dated 23-3-1981 passed by the Collector of Central Excise and Customs, Pune. After coming into existence of the Tribunal the said revision application stands transferred to the Tribunal under Section 35P of the Central Excises and Salt Act, 1944. 2. Briefly the facts of the case are that the appellant is a manufacturer of glass and glassware. The appellant had filed classification list No. 55/79 effective from 1-3-1979 and No. 74/79 effective from 12-12-1979 classifying their goods viz. Lenses which are used in Railway, Navy and Road Traffic Signals under Tariff Item 68 of the Central Excise Tariff for approval to the concerned Range Supdt. The Superintendent held that the said lenses were correctly classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... optical system of Railway Signal units and designed to possess specific photometric properties, (ii) the sub-item (4) of Tariff Item 23A does not cover Glass which is optically worked so as to possess optical and photometric properties and the said Tariff Item would include only ordinary types of Glass which would not being a 'Flat Glass including the types of Flat Glass mentioned in sub-item (I), which are required to be grouped under a general term 'Glass' in a separate sub-para. For this purpose the sub-item (4) was specifically; revised recently to include types of glass such as toughened glass, safety glass, mirror glass etc., (iii) as per Trade Notice No. 125/78, dated 17-5-1978 and Trade Notice No, 67/78, dated 30-5-1978 issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l lens, red 136 mm dia x 89 mm focal length RDSD drg. No. S-2748-BS-623/1940 Or IS 1975 -1961 and as tier IRS 5-7. 4. Inside stepped optical lens green 136 mm x 89 mm focal length to RDSD drg. No. S-2749-BS-623/1940 or IS 1975-1961 and as per IR 5-7. 5. Prismatic optical lens (8, 3/8") 213 mm dia. As per India Telephone Industries design red - BS-623/I940. 6. Prismatic optical lens 213 mm dia as per ITI design - BS - 623/1940. 7. Prismatic Optical lens 213 mm dia as per ITI design yellow - BS - 623/1940. 8. Roundal convex 213 dia red to RSDS drg. S-2753 - BS - 623/1940 or IS/1975 -1961 and IRS 5-7. 9. Roundal convex 213 dia yellow to drg. No. RSD's S-2754 - BS -623/1940 or IS -1975/1961 and IRS 5-7. 10. Roundal convex 213 mm dia gree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectacle lenses. He has pleaded that item BTN 70.18 covers optical glass. He has referred to a judgment of the CEGAT in the case of Collector of Central Excise, Kanpur v. West Glass Works, Firozabad, reported in 1984 (17) E.L.T. 368 where the Tribunal had held that the headlight covers cannot be described as glass or glassware falling under Tariff Item 23A(4) and they fall under Tariff Item 68 of Central Excise Tariff. He has also pleaded that an assessee files a classification list, the onus is on the Department to prove that the item does not fall in the declared classification and falls in some other heading. He has pleaded that the Revenue has failed to discharge the onus and as such the classification list as filed by the appellant shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both the sides and going through the facts and circumstances of the case, we would like to observe that an optical glass cannot be equated with ordinary glass or glassware. An optical glass is no doubt a glass but it has got a definite refractive index and has also got a definite angle of refraction. BTN 70.18 is reproduced as under :- "70.18 - Optical Glass and Elements of optical glass, other than optically worked elements, blanks for corrective spectacle lenses." (I) The term 'optical glass' applies to special glasses used in the manufacture of optical instruments for photography, astronomy, observation (microscopy, navigation, etc.), armaments (sighting telescopes, etc.), laboratories etc. or for the manufacture of certain co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial), neither optically forked nor mounted. (B) Blanks of non-optical glass for corrective spectacles lenses, i.e., pieces simply moulded and not optically worked. Prior to moulding this type of glass falls in Headings 70.04, 70.05, 70.06 or 70.07, as appropriate. Optical working consists of grinding the surfaces first with coarse, and then with gradually finer abrasives. The successive operations are thus roughing, truing, smoothing and polishing. Articles having undergone one or more of the processes preceding polishing remain within the present heading. But elements which have the whole or part of one or more of their surfaces polished to produce the required optical properties are excluded (Heading 90.01 or 90.02 according to whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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