Sunglasses classification under heading 9004 supported CVD exemption where prior Tribunal guidance treated them as goggles.

Imported sunglasses were analysed under heading 9004, which covers spectacles, goggles and like articles, and the HSN explanatory notes were noted to include sunglasses within that heading. A prior Tribunal view treating sunglasses as a variety of goggles was followed, with the further principle that protective goggles are not confined to articles used only for correcting vision. On that basis, and because the exemption notification was read as extending to sunglasses for correcting vision and goggles, the CVD exemption was held applicable to the imported goods and the denial of benefit was set aside.

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Issues: Whether imported sunglasses are classifiable under heading 9004 as sunglasses or goggles and whether they are entitled to exemption from CVD under Notification No. 10/2006-C.E. dated 01.03.2006.

Analysis: Heading 9004 covers spectacles, goggles and like articles, and the HSN explanatory notes expressly include sunglasses within that heading. The prior Tribunal decision treated sunglasses as one variety of goggles and held that protective goggles are not confined to articles used only for correcting vision. The exemption notification extends to sunglasses for correcting vision and goggles. Since the earlier decision had not been shown to have been stayed or set aside, the exemption was held applicable to the imported goods.

Conclusion: The goods were held entitled to the claimed exemption from CVD, and the denial of benefit was set aside in favour of the assessee.

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