Optically worked glass moulds classified under Chapter 84.80, not as glass articles or optical elements.

Glass moulds produced by grinding, smoothing and polishing rough ophthalmic glass cease to answer the description of articles of glass under Chapter 70, because Chapter Note 1(d) excludes optically worked optical elements from that Chapter. Chapter Note 1(c) to Chapter 84 does not compel classification in Chapter 70 where the goods do not otherwise fall there. The moulds also do not answer the description of lenses, prisms, mirrors or other optical elements under Heading 90.01. Their tariff identity is therefore under Chapter Heading 84.80, with the resulting exemption from duty under the notifications applied.

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Issues: Whether glass moulds manufactured by working rough ophthalmic glass are classifiable under Chapter Heading 70.15, Chapter Heading 90.01, or Chapter Heading 84.80 of the Central Excise Tariff.

Analysis: The goods were manufactured by grinding, smoothing and polishing rough ophthalmic glass. On that process, the material ceased to answer the description of articles of glass under Chapter 70, and Chapter Note 1(d) to Chapter 70 excluded optically worked optical elements from that Chapter. The reliance on Chapter Note 1(c) to Chapter 84 was held to be misplaced because that exclusion operated only where the goods otherwise fell within Chapter 70. The moulds were also found not to answer the description of lenses, prisms, mirrors or other optical elements under Heading 90.01. The HSN description supported exclusion from Chapter 70 and placement within Chapter 84.

Conclusion: The glass moulds were held classifiable under Chapter Heading 84.80 and not under Chapter Heading 70.15 or Chapter Heading 90.01, resulting in exemption from duty under the notifications applied.

Ratio Decidendi: Where glass goods are subjected to optical working and cease to fall within Chapter 70, they are not to be forced into Heading 70.15 by Chapter Note 1(c) to Chapter 84, and classification must be determined by their true tariff identity on the basis of the relevant chapter notes and heading descriptions.

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