OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

CHENNAI - II COMMISSIONERATE, NANDANAM, CHENNAI-35.

 

 

TRADE NOTICE No. 59/2001                                                                                                         Dated : 08.10.2001

 

 

 

         Sub. : Spectacles fitted with Photochrmatic or Photochromic Lenses for

                       correcting Vision.  – Reg.   

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         The  copy of TRUs letter F.No. 341/31/2001-TRUdated 14.09.2001 received from Shri. P.R. Chandrasekharan, Director (Tax Research Unit), Department of Revenue is forwarded herewith for information and necessary action.

 

         The contents of this Trade Notice may please be brought to the notice of all the constituent members of your association in general and manufacturers in particular.

 

(Issued from file C.No. IV/16/145/2001 Tech)

 

 

 

                               (G.V. KRISHNA RAO)

                                                                                                                            JOINT COMMISSIONER (TECH)

 

                 F.No. 341/31/2001 - TRU

               Ministry of Finance

                 Department of Revenue

                 Central Board of Excise & Customs

                  (Tax Research Unit)

                                     New Delhi, dated the 14^th September, 2001

To

All the Commissioners of Central Excise

All the Chief Commissioners of Central Excise

 

Sir,             

         The undersigned is directed to say that a doubt has been raised whether spectacles fitted with photochromatic or photochromic lenses for correcting vision are sunglasses for correcting vision or not for the purposes of levy of Central Excise duty @ 4% ad valorem vide Sl.No. 262 of the Table annexed to notification No. 3/2001-CE dated the 1^st march, 2001. 

2.                  The matter has been carefully examined.  In common parlance, sunglasses are tinted/dark lens spectacles used to protect the eyes against bright sunlight.  They are not used indoors or in poor light conditions as it impairs the visual performance.  On the other hand, photochromatic glasses have variable tint, used indoors also and can be used in any light conditions.  Thus they are different from sunglasses.  Therefore, spectacles fitted with photochromatic lenses are not sunglasses for the purpose of excise levy under the aforesaid notification.

3.                  The field formations and the trade may suitable be informed of the above position.

                                                                                                 

                                                                                                                                                                                                                                                                                                                                          Yours faithfully,

                                                                                

                                                                                                                                                                                                                                                                                                                                                 Sd/-

                                        (P.R.CHANDRASEKHARAN)                                                                                                                             DIRECTOR (TRU)