2011 (1) TMI 719

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....or CVD under Central Excise Tariff Heading 9004 10 00. They claimed exemption from payment of CVD under S.No. 27 of the Notification No. 10/2006-C.E., dated 1-3-2006. Original authority held that the imported sun glasses fall under heading 9004 10 00 and that they are not eligible for exemption under S.No. 27 of Notification No. 10/06. Commissioner (Appeals) has upheld the orders of the original authority denying the exemption. 4. Learned advocate submits that sun glasses are one variety of goggles; they are classifiable under CETH 9004 10 and are exempted from CVD under either of the Notifications i.e. 10/2006 and/or 6/2006. It is also claimed that the import of identical items through other ports are being allowed clearances exten....

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....rally intended either to correct certain defects of vision or to protect the eyes against dust, smoke, gas, etc. or dazzle; it also covers spectacles for viewing stereoscopic (three-dimensional) pictures. Spectacles, pince-nez, lorgnettes, monocles, etc. used for correcting vision, generally have optically worked lenses. Protective spectacles and goggles generally consist of plane or curved discs of ordinary glass (whether or not optically worked, or tinted), of safety glass, of plastics (poly(methyl methacrylate) polystyrene, etc.) of mica, or of metal (wire gauze, or slotted plates). These articles include sunglasses, spectacles used for mountaineering or winter sports, goggles for airmen, motorists, motor-cyclists, chemists, welder....

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....cyclists from dust particles, flying mosquitoes, wind etc. The reliance of the Revenue on the HSN Explanatory Notes does not advance their case. The Explanatory Notes rather describe the various types of protective spectacles and goggles. According to the Explanatory Notes protective spectacles and goggles include, "sunglasses, spectacles used for mountaineering or winter sports, goggles for airmen, motorists, motor-cyclists, chemists etc." If the contention of the Revenue is accepted, goggles meant for chemists, welder, foundry workers would also be covered by the term sunglasses. In fact the Explanatory Notes separately mention the sunglasses and goggles for motorists and motor-cyclists. In view of this, we hold that driving goggles are n....