Objective lenses for projectors remain classifiable under Heading 90.02 and fall outside the projector parts exemption.

35 mm projection lenses used in cinematographic projectors were classifiable as objective lenses under sub-heading 9002.11, not as parts of projectors under sub-heading 9007.92, because Chapter Note 2 of Chapter 90 requires goods that are themselves covered by a specific heading to remain classified in that heading rather than as machine parts. As the lenses fell within Heading 90.02, they could not be treated as projector parts merely by reason of their use. The exemption under Notification No. 93/86-Cus. was confined to cinematographic projectors under Heading 90.07 and parts classifiable with that heading, so it did not extend to separately classifiable objective lenses. The appeal therefore failed.

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Issues: Whether the imported 35 mm projection lenses were classifiable as parts for projectors under sub-heading 9007.92 or as objective lenses under sub-heading 9002.11, and whether they qualified for the benefit of Notification No. 93/86-Cus. dated 17-2-1986.

Analysis: The goods were lenses mounted for use in cinematographic projectors and were specifically described by the tariff as objective lenses for projectors. Under Chapter Note 2 of Chapter 90, parts and accessories which are themselves goods included in a heading of Chapter 90 must be classified in their respective headings and cannot be shifted to the heading of the machine with which they are used. Since the lenses fell within Heading 90.02 and were specifically covered by sub-heading 9002.11, they could not be classified as parts of projectors under sub-heading 9007.92 merely because they were used in projectors. The notification granted concession to cinematographic projectors falling under Heading 90.07 and to parts classifiable with that heading, but not to objective lenses separately classifiable under Heading 90.02. The goods therefore stood outside the exemption.

Conclusion: The lenses were correctly classifiable under sub-heading 9002.11 and the exemption under Notification No. 93/86-Cus. was not available. The appeal failed.

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