9911796707
TMI Blog2010 (5) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... and the remaining two covered a different type of goods. The first type of goods was a circular, not optically worked, tinted, curved piece of plastic, which had no optical property. The 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. This 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. It appeared to the customs authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of classifying the item as a 'spectacle lens' under Heading 90.01. The rival headings are reproduced below: "9001 - Optical fibres and optical fibre bundles, optical fibre cables other than those of heading No. 85.44; sheets and plates of polarising material: lenses (including contact lenses), prisms, mirrors and other optical elements of any material, unmounted, other than such elements of glass not optically worked 9001.10 - Optical fibres, Optical fibre bundles and cables 9001.20 &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial, which, according to HSN Explanatory Notes, have optical property. The next three sub-headings cover lenses. A lens, whether of glass or other material, is a piece of transparent substance having two opposite surfaces, either both curved or one curved and one plain, used in changing convergence of light rays, as for magnification, or in correcting defects of vision, according to the Webster's Dictionary of English language. The learned SDR has also given an account of the physical characteristics of lenses. Accordingly, a lens can be piano-concave, plano-convex, bi-concave or bi-convex, de pending on the particular requirement of the person who needs correction of defect of vision. In other words, lenses result from optical working of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified under the residuary sub-heading 9004.90. The lower appellate authority classified this item under 9001.50, which we have already ruled out for reasons stated hereinbefore. 4. Learned Commissioner (Appeals) classified the second item under SH 9004.90. The appellant wants this item to be classified as sunglass under SH 9004.10. As we have already noted, this item is a single piece of coloured, transparent, plastic which forms the front portion of a spectacle frame with two eye covers. It also does not have any optical property. Learned SDR has submitted that this item has the essential characteristics of sunglass inasmuch as it would become a sunglass if fitted with two arms for the purpose of being mounted over the nose of a pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
