2004 (4) TMI 502

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...., SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants imported Rectangular shaped blocks of what they declared on the Bill of Entries as "Raw Optical Glass" and sought the benefit of Notification No. 242/89 Sr. No. 6 of the Table thereto under which mentioned the item imported to be covered under this Notification as :- "6. Quartz and special Glasses". Ho....

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....e C.T. from which only optical fibres, optically worked optical elements and certain other finished instruments and apparatus are excluded to be covered by Chapter 90 of the C.T. The impugned goods being 'Raw Optical Glass', i.e. not being optically worked optical elements will be rightly classifiable under Chapter 70". and upheld the denial of the benefit of the notification. Hence this appeal....

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.... primary functions inasmuch as a customer buys it to perform a specific function from it. (Emphasis supplied)           has to be applied to determine not only the classification but eligibility of the Notification No. 242/89, which itself prescribes that the clearances of the goods if not satisfactorily account for as an end use, duty exemption w....