https://www.taxtmi.com/caselaws?id=80690 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). en-us Fri, 22 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80690 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). Case-Laws Central Excise Fri, 22 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80690