TaxTMI 
TaxTMI 
2000 (8) TMI 110
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....classification of glass moulds and gaskets used by the appellant in the manufacture of ophthalmic lenses of hard resin. 2. In the appellant's own case for an earlier period, the same issue was considered by a Bench of this Tribunal in the decision reported as Forbes Gokak Ltd. v. Collector of Central Excise, Aurangabad, 1995 (80) E.L.T. 801. Issues dealt with by this Tribunal in that case were whether grinding and polishing of ophthalmic blanks into glass moulds amounts to manufacture, whether the goods are known in the market as glass moulds and whether the goods should be classified under Chapter Heading 84.80 or under Chapter Heading 70.15 of the Central Excise Tariff. On the first question the Tribunal opined that the product which c....
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....e was no representation on behalf of the appellant. Learned Departmental Representative appearing in the case submitted before the Tribunal relying on 1997 (93) E.L.T. A183 that Civil Appeal No. 1411/95 filed against the decision reported in 1995 (80) E.L.T. 801 has been dismissed by the Supreme Court. On that basis, the Bench dismissed the appeal as evidenced by 1999 (113) E.L.T. 616. Learned counsel appearing for the appellant in the case submitted that this decision has also been taken in appeal to the Supreme Court and their Lordships have admitted the appeal because of the pendency of Civil Appeal No. 1411/95. 5. For period subsequent to the periods covered by the above decisions, the department again classified the goods under Tari....
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.... position that the glass mould in question was made by the appellant from out of rough ophthalmic glasses worked upon by them. Each mould for specific resin lense should have required power. The same mould with a given power cannot be used for making resin lense of different power. Power of the resin lense depends on the mould made out of rough ophthalmic glass worked upon. Chapter Note 1(d) to Chapter 70 states that optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers and other articles do not fall under Chapter 70. Rough ophthalmic glass purchased by the appellant which undergoes grinding, smoothing and polishing will get out of items included in Chapter 70. Thus, t....
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....te 1(c) to Chapter 84 will not take it out of sub-headings of Chapter 84. Therefore, the classification of the goods manufactured by the appellant can only be under Heading 84.80; as is contended by the appellant. When it is found that it is classifiable under Heading 84.80, it stands exempted from duty by Notification No. 220/86 read with Notification 46/94 as amended. 9. In the reference order, the West Regional Bench, Mumbai took the view that the goods with which we are concerned in these appeals are classifiable under Heading 90.01. This observation, we are afraid, cannot hold good. The moulds consisting of two glasses are having different and distinct powers. There is nothing on record to show that each one of them is capable of be....