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of <h1>Government reclassifies imported glass as optical under CTA 1975, citing high quality and intended use</h1> The Government classified the imported optical sheet glass under Heading 70.17/18 of the CTA 1975 as optical glass, overturning the lower authorities' ... - Issues: Classification of imported optical sheet glass under CTA 1975 Heading 70.17/18 as optical glass or under Heading 70.01/16.Detailed Analysis:1. The case involves the classification of a consignment of optical sheet glass imported by a company in Bombay under CTA 1975. The lower authorities classified the goods under Heading 70.01/16, while the petitioners claimed classification under Heading 70.17/18 as optical glass.2. The Government considered the arguments presented by both sides. The lower authorities based their classification on CCCN explanatory notes, stating that optical glass under Heading 70.18 should be for specific uses like optical instruments or corrective lenses, excluding sun glasses. The Central Glass and Ceramic Research Institute certified that the imported glass was not optical glass due to its color and lack of transparency for the visible spectrum.3. The petitioners countered these points by providing certificates from suppliers and experts, claiming the glass was optical and of high quality. They argued that the glass met the specifications for optical glass and should be classified as such under Heading 70.17/18. They also highlighted discrepancies in the certification from the Central Glass and Ceramic Research Institute.4. After careful examination, the Government found the Institute's opinion unfounded, considering the CCCN notes that optical glass can be colored. They noted that while the glass was for sun glasses, it was of superior quality, similar to that used for corrective lenses. As there were no ISI specifications for colored optical glass, the Government accepted the suppliers' certificates and classified the goods under Heading 70.17/18 as optical glass.5. Consequently, the Government set aside the lower authorities' order and directed the re-assessment of the goods under Heading 70.17/18 of CTA 1975, acknowledging them as optical glass due to their superior quality and intended use.
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