TaxTMI 
TaxTMI 
1982 (2) TMI 308
X X X X Extracts X X X X
X X X X Extracts X X X X
....ther the subject goods could be brought within the purview of optical glass classifiable under Heading 70.17/18 of CTA 1975 or not. 2. Government of India have carefully considered the written as well as oral submissions made by the petitioners. Government observe that the grounds on which the lower authorities held that impugned goods fall outside the purview of heading 70.17/18 and are classifiable under Heading 70.01/16, are mainly as follows: (1) The CCCN explanatory notes (on which CTA 1975 is broadly based) under Heading 70.18 covers optical glass. It has been stated therein that in order to be classifiable as optical glass under the said heading, the goods should belong to one of the two categories mentioned below:- (a)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ourless. The impugned glass item being coloured is not transparent for the whole visible region and so for that reason also it cannot be termed as optical glass. 3. The petitioners in controverting the foregoing points and to support their contrary claim for classification of the impugned goods under Heading 70.17/18 as optical glass, have mainly urged the following points: (l) The suppliers M/s. Desag, vide their certificate dated 15-8-1980 and vide clarificatory letter dated 19-3-1981 from the suppliers' representative in India have certified that the impugned item is optical glass and is of Opthalmic Crown type. (2) Dr. M.R. Padhye, Professor of Applied Physics, Deptartment of Chemical Technology, University of Bombay, vide....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e impugned glass item is the same as that used for corrective lenses, namely, they are of Opthalmic Crown type. But the impugned glass cannot be used for corrective lenses because the thickness of the glass is less than that which is required for making corrective lenses. The impugned glass item being of high quality and not of poor quality goes outside the purview of Heading 70.15. In this context, they relied on the Data Sheet Code No. 5018 showing the Refractive indices and application and the Data Sheet Code No. D 6118 showing the Refractive indices and application: Universal sun protection glass with UV (Ultra Violate) absorption. They also relied on the certificate dated 21-4-1981 issued by Dr. M.R. Padhye, Professor of Applied Physic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lasses are shown to be one type of spectacles. They, thereby, submitted that sun glasses which are spectacles and aids to vision should also be considered as optical instrument and so the glass meant for such sun glasses can also be optical glass even in terms of CCCN explanatory notes under Heading 70.18. 4. On careful examination of the pros and cons of the case, Government observe that the opinion of the Central Glass and Ceramic Research Institute' Jadavpur is not well-founded mainly in the background of the CCCN explanatory notes (on which CTA 1975 is broadly based) which inter alia point out that optical glass "may have special light absorptive properties and therefore, be coloured or black". Government observe that while CCCN....