https://www.taxtmi.com/caselaws?id=110700 Driving goggles used for protection against dust, flying insects, wind and similar hazards are not "sunglasses" under sub-heading 9004.10 of the Central Excise Tariff. Heading 9004 distinguishes sunglasses, being tinted glasses meant to protect against sunlight or glare, from the residuary category of other spectacles, goggles and the like under sub-heading 9004.90. The HSN Explanatory Notes also treat sunglasses separately from goggles for motorists and motor-cyclists, confirming that every protective goggle is not a sunglass. The goggles therefore fall under sub-heading 9004.90. en-us Wed, 11 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 12:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110700 Driving goggles used for protection against dust, flying insects, wind and similar hazards are not "sunglasses" under sub-heading 9004.10 of the Central Excise Tariff. Heading 9004 distinguishes sunglasses, being tinted glasses meant to protect against sunlight or glare, from the residuary category of other spectacles, goggles and the like under sub-heading 9004.90. The HSN Explanatory Notes also treat sunglasses separately from goggles for motorists and motor-cyclists, confirming that every protective goggle is not a sunglass. The goggles therefore fall under sub-heading 9004.90. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110700