Case Law Details
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 attracts basic customs duty at the rate of 10%. Revenue felt that they were classifiable under CTH 90041000 attracting BCD of 20%. The Principal Commissioner of Customs issued a Show Cause Notice which culminated in the impugned order.
Conclusion- Held that they are not sunglasses but are Snow Goggles. Therefore, the disputed goods cannot fall under 90041000 (sun glasses) and must fall under 900490 ‘Other’. This heading covers three types of goods viz., passive night vision goggles, prismatic eye glasses for reading and others. Night vision goggles enable the viewer to see in the dark by converting the infra red rays which are emitted by all objects even in the dark, into visible light. Prismatic eye glasses are meant for reading correcting the vision. The imported goods do not fall under either of these categories. Hence, they were correctly classified by the importer under the residual CTH 90049090 as others.
FULL TEXT OF THE CESTAT DELHI ORDER
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