https://www.taxtmi.com/caselaws?id=48844 Glass moulds produced by grinding, smoothing and polishing rough ophthalmic glass cease to answer the description of articles of glass under Chapter 70, because Chapter Note 1(d) excludes optically worked optical elements from that Chapter. Chapter Note 1(c) to Chapter 84 does not compel classification in Chapter 70 where the goods do not otherwise fall there. The moulds also do not answer the description of lenses, prisms, mirrors or other optical elements under Heading 90.01. Their tariff identity is therefore under Chapter Heading 84.80, with the resulting exemption from duty under the notifications applied. en-us Fri, 04 Aug 2000 00:00:00 +0530 Fri, 06 Aug 2010 17:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48844 Glass moulds produced by grinding, smoothing and polishing rough ophthalmic glass cease to answer the description of articles of glass under Chapter 70, because Chapter Note 1(d) excludes optically worked optical elements from that Chapter. Chapter Note 1(c) to Chapter 84 does not compel classification in Chapter 70 where the goods do not otherwise fall there. The moulds also do not answer the description of lenses, prisms, mirrors or other optical elements under Heading 90.01. Their tariff identity is therefore under Chapter Heading 84.80, with the resulting exemption from duty under the notifications applied. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48844