https://www.taxtmi.com/caselaws?id=206472 Imported sunglasses were analysed under heading 9004, which covers spectacles, goggles and like articles, and the HSN explanatory notes were noted to include sunglasses within that heading. A prior Tribunal view treating sunglasses as a variety of goggles was followed, with the further principle that protective goggles are not confined to articles used only for correcting vision. On that basis, and because the exemption notification was read as extending to sunglasses for correcting vision and goggles, the CVD exemption was held applicable to the imported goods and the denial of benefit was set aside. en-us Fri, 14 Jan 2011 00:00:00 +0530 Thu, 03 Nov 2011 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206472 Imported sunglasses were analysed under heading 9004, which covers spectacles, goggles and like articles, and the HSN explanatory notes were noted to include sunglasses within that heading. A prior Tribunal view treating sunglasses as a variety of goggles was followed, with the further principle that protective goggles are not confined to articles used only for correcting vision. On that basis, and because the exemption notification was read as extending to sunglasses for correcting vision and goggles, the CVD exemption was held applicable to the imported goods and the denial of benefit was set aside. Case-Laws Customs Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206472