READ OPTICAL CO Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) This appeal by special leave is directed against the judgment dated 1-7-1986 of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.

(2.) The question raised in this appeal is whether Rough Ophthalmic Blanks falls under tariff Item No. 23-A (4) or under Residuary Tariff Item No. 68 of Central Excise Tariff.

(3.) The appellant imported Rough Ophthalmic Blanks and was called upon to pay countervailing duty, which was paid. The Appellate Collector of Customs, Mumbai in another appeal held that Rough Ophthalmic Blanks could be charged to duty only under Residuary Tariff Item No. 68. The appellant, therefore, applied to the Assistant Collector of Customs (Incharge of Refund), Madras claiming refund of the above countervailing duty, which was rejected. The appeal and the review filed by the appellant were also dismissed. Thereafter, the appellant filed the appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The Tribunal heard the appeal filed by the appellant along with other appeals and dismissed the appeal of the appellant by the impugned judgment dated 1-7-1986.