Central Excise classification of moulded optical lenses under Item 68 prevailed, leaving no surviving demand in the departmental appeal.

Moulded optical lenses were treated as classifiable under Item 68 of the Central Excise Tariff and not under Item 28A(4), because an earlier order between the same parties arising from the same Collector's order had already settled that classification. Once that issue stood concluded against the Department, the departmental appeal could not be maintained on the footing that the goods fell under Item 28A(4), and the associated limitation-based demand contention also failed. The operative effect was that no demand survived against the assessee after the classification question had been determined in its favour.

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Issues: Whether moulded optical lenses were correctly classifiable under Item 68 of the Central Excise Tariff or under Item 28A(4), and whether any demand could survive in the Department's appeal once the classification issue had already been settled in favour of the assessee.

Analysis: The Tribunal noted that an earlier order between the same parties, arising from the very same order of the Collector, had already held the goods to be correctly classifiable under Item 68 and not under Item 28A(4). In consequence, the present departmental appeal, which proceeded only on the footing that the goods fell under Item 28A(4) and raised a limitation-related demand issue on that basis, could not survive once the classification issue stood concluded against the Department.

Conclusion: The goods were held classifiable under Item 68 and not under Item 28A(4), and no demand survived against the assessee.

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