REAL OPTICAL CO. versus APPELLATE COLLECTOR OF CUSTOMS AND ANR.

REAL OPTICAL CO. versus APPELLATE COLLECTOR OF CUSTOMS AND ANR.

Rough Ophthalmic Blanks are not classifiable under Tariff Item No. 23-A(4) but under Residuary Tariff Item No. 68 because their primary function and commercial character are distinct from glass or glassware; they are used by manufacturers of spectacles for making optical lenses.

Parties
Appellant: Real Optical Co.; Respondent: Appellate Collector of Customs; Respondent: P. Parmeshwaran; Respondent: T. Raja
Jurisdiction
India
Judgment Date
23 February 2001
Procedural Posture
Civil Appeal / Appeal by Special Leave Against Customs, Excise and Gold (control) Appellate Tribunal Judgment Dated 1.7.1986
Outcome
Appeal allowed
Legal Topics
Classification of Goods Under Central Excise Tariff, Interpretation of Tariff Items
Excise Law Classification of Goods Under Central Excise Tariff Interpretation of Tariff Items

Case Brief

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Parties

Real Optical Co.

Appellant

Appellate Collector of Customs

Respondent

P. Parmeshwaran

Respondent

T. Raja

Respondent

Procedural Posture

Civil Appeal / Appeal by Special Leave Against Customs, Excise and Gold (control) Appellate Tribunal Judgment Dated 1.7.1986

Legal Issues

  1. 1 Whether Rough Ophthalmic Blanks fall under tariff item No.23-A(4) or under Residuary Tariff item No.68 of Central Excise Tariff

Ratio Decidendi

Rough Ophthalmic Blanks are not classifiable under Tariff Item No. 23-A(4) but under Residuary Tariff Item No. 68 because their primary function and commercial character are distinct from glass or glassware; they are used by manufacturers of spectacles for making optical lenses.

Court Disposition

Appeal allowed

Orders

  • Impugned judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, dated 1.7.1986 is set aside
  • Parties to bear their own costs