https://www.taxtmi.com/caselaws?id=165940 Imported protector screen filter glasses for welders, unmounted, were treated as optical glasses, polished and optically worked, and therefore classified under Heading 90.01 of the Customs Tariff Act, 1975. On that classification, they corresponded to Item 68 of the Central Excise Tariff, bringing them within the scope of Notification No. 364/76-Cus., which granted full countervailing duty exemption to Item 68 goods. The objection based on Notification No. 362/76-Cus. was not accepted once the applicable exemption under Notification No. 364/76-Cus. was found to apply. The claim for exemption succeeded and consequential relief followed. en-us Wed, 05 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 12:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165940 Imported protector screen filter glasses for welders, unmounted, were treated as optical glasses, polished and optically worked, and therefore classified under Heading 90.01 of the Customs Tariff Act, 1975. On that classification, they corresponded to Item 68 of the Central Excise Tariff, bringing them within the scope of Notification No. 364/76-Cus., which granted full countervailing duty exemption to Item 68 goods. The objection based on Notification No. 362/76-Cus. was not accepted once the applicable exemption under Notification No. 364/76-Cus. was found to apply. The claim for exemption succeeded and consequential relief followed. Case-Laws Customs Wed, 05 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165940