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Central Excise Tariff Act, 1985 Chapter 90

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 1985

00 - Filters u 16% 9002 90 00 - Other u 16% 9003 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF - Frames and mountings: 9003 11 00 -- Of plastics u 16%

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Customs Tariff Act 1975 Chapter 90

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 1975

Filters u [10%]16 - 9002 90 00 - Other u [10%]16 - 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof - Frames and mountings: 9003 11 00 -- Of plastics u [10%]16

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Customs Tariff (Amendment) Act, 2003 Chapter LXXXX

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 2003

Filters u 30% - 9002 90 00 - Other u 30% - 9003 FRAMES AM) MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF - Frames and mountings: 9003 11 00 --- Of plastics u 30%

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Brief the judgments behind these acts

Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXX

Title: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof

State: Central

Year: 2004

9002 20 00 Filters u 16% 9002 90 00 Other u 16% 9003 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF Frames and mountings: 9003 11 00 Of plastics u 16% 9003 19

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The Kerala General Sales Tax (Amendment ) Act, 20001 Section 11

Title: Substitution of the First Schedule.• For the "FIRST SCHEDULE" to the Principal Act, the following Schedule shall be

State: Kerala

Year: 2000

and other earth moving machinery and bearing with bore diameter below 5 Centimeters do. 8 136 Spectacles, glasses, goggles, rough blank lenses, framed attachments, parts and accessories thereof do. 8 137 Spices not falling under any other

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The SIKKIM SALES TAX ACT,1983 Section 114

Title: Lubricants including lubricating oil, brake oil, grease and engine oil. 115.0ptical

State: Sikkim

Year: 1983

goods namely spectacles. sun glasses ..goggles, lenses and frames. Section 116 - including attachments

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The factories act, 1948 Section 35

Title: Protection of eyes.—In respect of any such manufacturing process carried on in any factory as may be prescribed, being

State: Andaman and Nicobar Islands

Year: 1948

reason of exposure to excessive light, the State Government may by rules require that effective screens or suitable goggles shall be provided for the protection of persons employed on, or in the immediate vicinity of, the process.

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The Tripura Sales Tax, 1976 Section 84

Title: Lottery tickets

State: Tripura

Year: 1976

10% 85.. All spectacles, frame and parts of spectacles, sun-glass, goggles, con- tact lenses including kits thereof. 12% 8%

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The Factories Act, 1948 Section 35

Title: Protection of eyes. In respect of any such manufacturing process carried on in any factory as may be prescribed, being

State: Delhi

Year: 1948

reason of exposure to excessive light, the State Government may by rules require that effective screens or suitable goggles shall be provided for the protection of persons employed on, or in the immediate vicinity of, the process.

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The Kerala General Sales Tax (Amendment) Act, 1980 [1] Preamble 1

Title: Preamble

State: Kerala

Year: 1980

do 5 105 Glazed tiles, mosaic tiles, marble tiles, marble slabs and chips do 15 106 Spectacles, glasses, goggles, rough blanks, lenses, framed attachment parts and accessories thereof do 7 107 Mirrors do 10 108 Chinaware and

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