Optical working for tariff classification requires surface processing of glass headlight covers; mere edge grinding is insufficient.

Glass headlight covers made by moulding molten glass, with only edge grinding and polishing, were not treated as optically worked products for Chapter 90 classification. Optical working under the HSN requires shaping and polishing of the transmitting surfaces through successive grinding operations, including roughing, trueing, smoothing and polishing. Mere edge grinding to smoothen and size the covers was insufficient, and the technical certificates relied on did not match the admitted manufacturing process or show that the full surface was optically worked. The covers were therefore classified under Chapter 70, sub-heading 7011.90.

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Issues: Whether glass headlight covers manufactured by moulding, edge grinding and polishing were optically worked so as to fall under Chapter 90 of the Central Excise Tariff Act, 1985, or whether they were classifiable under Chapter 70, specifically sub-heading 7011.90.

Analysis: The manufacturing process showed moulding of molten glass in specially designed dies, followed by grinding only of the edges and polishing. The required optical working, as explained in the HSN Explanatory Notes, involves shaping and polishing of the transmitting surfaces by successive grinding operations, including roughing, trueing, smoothing and polishing. Mere edge grinding to smoothen and size the covers does not amount to optical working of the transmission surface. The technical certificates and reports relied upon for the assessees were found inconsistent with the admitted manufacturing process and did not establish that the full surface of the covers underwent the requisite optical working.

Conclusion: The headlight covers were not optically worked and were not classifiable under Chapter 90. They were correctly classifiable under Chapter 70, sub-heading 7011.90, in favour of the Revenue.

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