https://www.taxtmi.com/caselaws?id=165851 Imported sheet glass was considered under competing customs tariff headings for optical glass and glass used for sun glasses. Reading the tariff entries with the CCCN explanatory notes, the text explains that optical glass may have light-absorptive or coloured properties, while protective spectacles may use either ordinary or optical glass. On the evidence, including supplier and expert certificates, the imported goods were described as superior-quality ophthalmic crown glass and not the poor-quality material typically associated with sun-glass use. The goods were therefore classified as optical glass under Heading 70.17/18 and not under Heading 70.01/16. en-us Thu, 25 Feb 1982 00:00:00 +0530 Wed, 13 Aug 2014 15:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165851 Imported sheet glass was considered under competing customs tariff headings for optical glass and glass used for sun glasses. Reading the tariff entries with the CCCN explanatory notes, the text explains that optical glass may have light-absorptive or coloured properties, while protective spectacles may use either ordinary or optical glass. On the evidence, including supplier and expert certificates, the imported goods were described as superior-quality ophthalmic crown glass and not the poor-quality material typically associated with sun-glass use. The goods were therefore classified as optical glass under Heading 70.17/18 and not under Heading 70.01/16. Case-Laws Central Excise Thu, 25 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165851