Classification of processed glass for sun glasses turned on commercial identity and treatment as spectacle lenses under the residuary tariff entry.

Processed cut and moulded glass pieces ready for use as sun glasses were treated as commercially distinct finished goods and not as ordinary articles of glass. On the facts recorded, the goods had acquired the character of spectacle lenses; standard references and departmental materials showed that spectacles include sun glasses and that lenses may be tinted or plain. The later notifications under Tariff Item 68 were not binding for the relevant period, but they supported the department's own treatment of spectacle lenses under that entry. The product was therefore correctly classifiable under Tariff Item 68 and not under Tariff Item 23A(4).

---

---

Issues: Whether cut and moulded glass pieces intended for use in sun glasses were classifiable under Tariff Item 68 or under Tariff Item 23A(4).

Analysis: The product had been cut, moulded and cleared in a finished condition ready for use as sun glasses. On the facts recorded by the Collector, it had acquired a distinct commercial identity and was no longer a mere article of glass. The materials placed on record, including the departmental notifications and standard references, supported the view that spectacles include sun glasses and that spectacle lenses may be tinted or even plane lenses. The subsequent notifications under Tariff Item 68 were not binding for the period in question, but they indicated that the department itself treated spectacle lenses as falling within that tariff entry.

Conclusion: The product was correctly classifiable under Tariff Item 68 and not under Tariff Item 23A(4), in favour of the assessee.

Ratio Decidendi: Where processed glass pieces have acquired the character of spectacle lenses and are commercially distinct finished goods ready for use as sun glasses, they are not classifiable as ordinary glass articles under the specific glass entry and fall under the residuary tariff entry.

---