Classification of optically worked lenses favoured optical goods treatment over signalling equipment for customs purposes.

Optically worked lenses used in optical signal assemblies for Railway, Navy and Air Force were held to be classifiable as optical goods under sub-heading 9001.10, not as electrical signalling, safety or traffic control equipment under sub-heading 8530.00. The decisive point was that the goods cleared were only lenses and not equipment in themselves, and they were not shown to form part of a complete signalling system at the time of clearance. Their essential character as lenses was undisputed, and earlier treatment of similar lenses as optical glass supported the optical goods classification.

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Issues: Whether lenses for optical signal assemblies for Railway, Navy and Air Force were classifiable under sub-heading 8530.00 as electrical signalling, safety or traffic control equipment, or under sub-heading 9001.00/9001.10 as optical goods.

Analysis: The goods were lenses optically worked and used in the optical system, and their essential character as lenses was not disputed. Sub-heading 8530.00 applies to electrical signalling, safety or traffic control equipment, whereas the goods cleared were only lenses and not equipment in themselves. They were not shown to be part of any complete system at the stage of clearance. The earlier view that similar lenses were optical glass with a definite refractive index supported classification as optical goods rather than as glass or signalling equipment.

Conclusion: The lenses were not classifiable under sub-heading 8530.00 and the classification under sub-heading 9001.10 was upheld in favour of Revenue.

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