Sub:- CE-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 - clarification-Reg.

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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-C.E. 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. Contents of this Trade Notice may please be brought to the notice of all concerned.

Authority;- Ministry's letter F.No.341/31/2001-TRU dated 14.9.2001

(Issued from file C.No.IV/16/2/2001)

   SD/-

JANAKI ARUNKUMAR

                                                                                                         ADDITIONAL COMMISSIONER(TECH.)

//ATTESTED//

/sd/-

(V.PANCHANATHUN)

SUPERINTENDENT(TECH)

TO

As per mailing list (Both trade and Deptt. only.)