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Case Law Details

Case Name : Aureole Inspecs India Pvt. Ltd. Vs Principal Commissioner (CESTAT Delhi)
Appeal Number : Customs Appeal No. 51191 of 2020
Date of Judgement/Order : 09/08/2023
Related Assessment Year :
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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.

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