Tariff classification of imported welder's glasses secured full countervailing duty exemption under the applicable customs notification.

Imported protector screen filter glasses for welders, unmounted, were treated as optical glasses, polished and optically worked, and therefore classified under Heading 90.01 of the Customs Tariff Act, 1975. On that classification, they corresponded to Item 68 of the Central Excise Tariff, bringing them within the scope of Notification No. 364/76-Cus., which granted full countervailing duty exemption to Item 68 goods. The objection based on Notification No. 362/76-Cus. was not accepted once the applicable exemption under Notification No. 364/76-Cus. was found to apply. The claim for exemption succeeded and consequential relief followed.

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Issues: Whether the imported protector screen filter glasses of welders, unmounted, were entitled to exemption from countervailing duty under Notification No. 364/76-Cus. on the footing that they fell under Heading 90.01 of the Customs Tariff Act, 1975 and corresponded to Item 68 of the Central Excise Tariff.

Analysis: The goods had already been held to be optical glasses, polished and optically worked, and therefore classifiable under Heading 90.01. On that basis, they answered the corresponding Central Excise classification under Item 68. Since Notification No. 364/76-Cus. granted full exemption from countervailing duty to goods falling under Item 68, the exemption was attracted on the facts as found. The rival objection based on Notification No. 362/76-Cus. did not survive once the applicable exemption under Notification No. 364/76-Cus. was accepted.

Conclusion: The exemption from countervailing duty was held admissible and the claim succeeded.

Final Conclusion: The appeal was allowed with consequential relief on the basis that the imported goods qualified for full countervailing duty exemption under the applicable customs notification.

Ratio Decidendi: Where imported goods are classified under a tariff heading corresponding to Item 68 of the Central Excise Tariff, they are entitled to full countervailing duty exemption under the notification then in force granting such exemption to Item 68 goods.

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