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Snow goggles are classifiable under residual CTH 90049090
Case Law Details
- Case Name
- Aureole Inspecs India Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Aureole Inspecs India Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi)
CESTAT Delhi held that goods imported are snow goggles and not sunglasses. Accordingly, the goods i.e. snow goggles are classifiable under residual CTH 90049090 as others and cannot fall under CTH 90041000 as sun glasses.
Facts- The appellant imported snow goggles which it supplied to the Indian Army as per its contract dated 31 August 2018 to supply 79,245 Snow Goggles. The appellant filed Bill of Entry dated 21.9.2019 to clear the snow goggles classifying them under Customs Tariff Heading 90049090 which...
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