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2016 (10) TMI 110 - CESTAT NEW DELHI

2016 (10) TMI 110 - CESTAT NEW DELHI - TMI - Classification 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 appel .....

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peal against the impugned order dated 18.10.2010 passed by the commissioner of Customs (Appeals) New Delhi. The issue involved in this case relates to classification of sunglasses under the Customs Tariff Act, 1975. 2. The Ld. DR appearing for the Revenue reiterates the submissions made in the grounds of appeal appended to the appeal memorandum. 3. On the other hand, the Ld. Advocate appearing for the Respondent submits that the issue involved in the present appeal has been decided by the Tribun .....

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