Additional customs duty on moulded lens blanks upheld under Item 23A(4) after prior Tribunal classification ruling.

Moulded lens blanks imported into India were held liable to additional duty of customs corresponding to the excise duty under Item 23A(4) of the Central Excises and Salt Act, 1944. The Tribunal followed its earlier order on the same classification issue and noted that no separate relief was sought under Notification No. 222/79. On that basis, the import attracted additional customs duty and the appeal failed.

---

---

Issues: Whether moulded lens blanks imported into India were liable to additional duty of customs corresponding to the excise duty leviable under Item 23A(4) of the Central Excises and Salt Act, 1944.

Analysis: The appeal had earlier been transferred to the Tribunal under Section 131B of the Customs Act, 1962. The only issue pressed was the liability of the imported goods to additional duty of customs. The Tribunal noted that the very question had already been decided in an earlier Tribunal order holding such goods classifiable under Item 23A(4), and no separate relief under Notification No. 222/79 was sought.

Conclusion: The imported goods were liable to additional duty of customs corresponding to the excise duty under Item 23A(4), and the appeal failed.

---