https://www.taxtmi.com/caselaws?id=85500 Metal temples or side arms of spectacle frames were treated as mountings under sub-heading 9003.19 rather than as parts under sub-heading 9003.90. The tariff distinction in Heading 90.03 was applied between frames and mountings, and separate component parts such as hinges, screws, nose pads, tips and bridges. On a common understanding of spectacles, the frame and side arms form an integral mounted structure, and the metal temples were described as mounted components rather than detachable parts. The classification under the mountings entry was therefore sustained. en-us Tue, 18 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 14:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85500 Metal temples or side arms of spectacle frames were treated as mountings under sub-heading 9003.19 rather than as parts under sub-heading 9003.90. The tariff distinction in Heading 90.03 was applied between frames and mountings, and separate component parts such as hinges, screws, nose pads, tips and bridges. On a common understanding of spectacles, the frame and side arms form an integral mounted structure, and the metal temples were described as mounted components rather than detachable parts. The classification under the mountings entry was therefore sustained. Case-Laws Customs Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85500