Snow goggles are classifiable under residual CTH 90049090

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

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