Classification of driving goggles under Central Excise Tariff falls in residuary goggles entry, not sunglasses.

Driving goggles used for protection against dust, flying insects, wind and similar hazards are not "sunglasses" under sub-heading 9004.10 of the Central Excise Tariff. Heading 9004 distinguishes sunglasses, being tinted glasses meant to protect against sunlight or glare, from the residuary category of other spectacles, goggles and the like under sub-heading 9004.90. The HSN Explanatory Notes also treat sunglasses separately from goggles for motorists and motor-cyclists, confirming that every protective goggle is not a sunglass. The goggles therefore fall under sub-heading 9004.90.

---

---

Issues: Whether driving goggles manufactured by the assessee were classifiable as "sunglasses" under sub-heading 9004.10 of the Central Excise Tariff Act, 1985 or as "other" spectacles, goggles and the like under sub-heading 9004.90.

Analysis: Heading 9004 covers spectacles, goggles and the like, corrective, protective or other. Sub-heading 9004.10 is a specific entry for sunglasses, understood as glasses tinted to protect the eyes from sunlight or glare, while sub-heading 9004.90 covers the residuary category of other articles under the heading. The driving goggles were found to be used not merely against sunlight or glare, but also for protection from dust particles, flying mosquitoes, wind and similar hazards during day and night use. The HSN Explanatory Notes describe sunglasses separately from goggles for motorists and motor-cyclists, and therefore do not support treating every protective goggle as a sunglass.

Conclusion: Driving goggles are not classifiable as sunglasses under sub-heading 9004.10 and fall under sub-heading 9004.90.

---