1996 (6) TMI 185

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....pondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Collector's appeal against the order-in-appeal, dated 16-1-1995 classifying the item "Metal Temples of Spectacles frames" as mountings described under sub-heading 9003.19, as they are made up of metals. The Learned Collector has examined the samples and also taken into consideration large number of Bills of Entry in which part....

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....t the item is temples or arms of spectacles and therefore, it is required to be classified as arms of spectacles under sub-heading 9003.90 as parts of spectacles. 3. We have heard Shri A.T. Usman, the Learned DR for the Revenue and Shri Sandeep Narain, the Learned Advocate for the importer. 4. The Learned DR argued the case on the basis of the grounds made out in the appeal memo. ....

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....t a part of the spectacle and hence it cannot be considered under residuary sub-heading 9003.90 as claimed by the Revenue in this case. 6. We have carefully considered the submissions made by both the sides and have perused the records. The Tariff description of Heading 90.03 of the Customs Tariff is reproduced herein below : "90.03    Frames and mountings for spectacles....

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....separately fitted as a mounting. The definition of the term mount as appearing in Chambers English Dictionary is also as under :- "that upon which a thing is placed or in which it is set for fixing, strengthening, embellishing, esp. the card surrounding a picture." 8. Therefore, the arms are mounted on the frame of the spectacle and the "frames" and "mountings" are both not for spectacl....