https://www.taxtmi.com/caselaws?id=96460 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. en-us Mon, 06 Aug 2001 00:00:00 +0530 Wed, 21 Dec 2011 18:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96460 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. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96460