TMI Blog2001 (2) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Advocates, for the respondents. [Judgment per : S.N. Phukan, J.]. - This appeal by special leave is directed against the judgment dated 1-7-1986 of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. 2.The question raised in this appeal is whether Rough Ophthalmic Blanks falls under tariff item No. 23-A(4) or under Residuary Tariff item No. 68 of Central Excise Tariff. 3.The appellant imported Rough Ophthalmic Blanks and was called upon to pay counter-vailing duty, which was paid. The Appellate Collector of Customs, Mumbai in another appeal held that Rough Ophthalmic Blanks could be charged to duty only under Residuary Tariff item No. 68. The appellant, therefore, applied to the Assistant Collector of Customs ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass and glassware and after discussion did not accept the contention on behalf of the appellant that Rough Ophthalmic Blanks though made of glass are not known in the trade as glass. 6.Learned Counsel for the appellant has placed reliance on other authorities to explain how Rough Ophthalmic Blanks are made from glass. In our opinion it is not necessary to go into these authorities as we have already explained how Rough Ophthalmic Blanks are made and this is not disputed. 7.According to learned Counsel for revenue, Rough Ophthalmic Blanks would fall under the above Tariff Item 23-A(4), as these are articles of glass. 8.Tariff Item 23-A(4) after amendment on 1-3-1979 read as follows : - "other glass, glassware including tableware" 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Blanks are purchased by manufacturer of spectacles for making spectacle lenses not for the purpose of other glasses or glassware including tableware. 13.In M/s. Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh, 1981 (8) E.L.T. 325 (S.C.) = AIR 1981 S.C. 1079, a three judge Bench of this Court considered the entry "glassware" falling within Entry No. 39 of First Schedule of U.P. Sales Tax Act and held that clinical syringes would not fall under the said entry. It was also held that in commercial sense glassware would never comprise articles like clinical syringes, thermometer, etc., which have specialized significance and utility. In this appeal also Rough Optical Blanks has specialized utility and, therefore, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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