Dizi Bulizle Telescopes For Kids

Coated Optics

Optical Fiber Cables

"The electronics and telecom sectors merit special attention.  On 217 Information Technology Agreement (ITA) bound items, the duty is required to be brought down to nil.  Consequently, to provide a level-playing field to the domestic industry, I propose to remove the customs duty on specified capital goods and all inputs required for the manufacture of ITA bound items"

The Union Finance Minister on 28 February 2005 announced on the floor of the parliament while presenting union budget for the year 2005-06. He was implementing the Ministerial Declaration on Trade in Information Technology Products (ITA) concluded at the Singapore Ministerial Conference in December 1996. The ITA provides for participants countries to completely eliminate duties on IT products covered by the Agreement At that time, Finance Minister could not have visualized that this exemption will be a cause of great embarrassment to the premier Indian investigation agency namely Directorate of Revenue Intelligence (DRI).

Recently, Bombay High Court in the case of Vodafore Essar v Union of India [WP 8379/2008] castigated DRI in the following words:

"In these circumstances, we are clearly of the opinion that in the present case, the conduct of the DRI officers is not only high handed but it is in gross abuse of the powers vested in them under the Customs Act. It is apparent that the DRI officers in utter disregard to the order passed by the Commissioner of Customs (A), Mumbai have forced the petitioners to pay the amount by threat and coercion which is not permissible in law. Thus, the conduct of the DRI officers in the present case in collecting the amount from the petitioners towards the alleged differential duty is wholly arbitrary, illegal and contrary to law. Having terrorised the petitioners with the threat of arrest, it is not open to the DRI officers to contend that the amount has been paid by the petitioners voluntarily. We strongly condemn the high handed action of the DRI officers in totally flouting the norms laid down under the Customs Act in relation to reassessment proceedings and purporting to collect the amount even before reassessment. We hope that such incidents do not occur in the future."

 

Besides passing severe strictures, High Court also imposed costs on the Government. The controversy evolves around the classification of telecom grade Optical Fibre Cables ("OFC"). Exemption Notification No 24/2005-Cus dated 1 March 2005 exempts goods falling under Chapter Heading 854470 and all goods imported for the manufacture of final product falling under Chapter Heading 854470. As per HSN, OFC made up of individually sheathed fibres whether or not assembled with electric conductors or fitted with connectors are classifiable under Chapter Heading 854470 whereas OFC other than those of heading 8544 are classifiable under Chapter Heading 900190.

In recent past, telephonic communication was carried across the globe by electrical signals along copper wire cables. With the advent of internet and spread of telephone facility, there was a demand for higher bandwidth i.e. capacity to carry the amount of information, which the copper wires could not fulfill. Optical fibres offer huge communication capacity and therefore nowadays widely used for telecommunication purpose. Optical fibers, thinner than a human hair, can carry huge data across the globe at the speed of light. OFC are laid under the land and sea, overhead and also used for networking of the computers. There is no doubt that OFC are backbone of the information technology and therefore should have been one of the most eligible candidates for the ITA concession.

Sadly, the destiny of OFC for exemption is not determined by the end use but by the classification. As stated above, OFC will enjoy exemption only if it is made up of individually sheathed fibres. Generally, OFC is made of a central strength member around which dual-coated optical fibers forms the main core which is filled with jelly. This main core is covered with inner and outer sheath of HDPE and Nylon. The core of the entire controversy is whether dual-coated optical fibers are individually sheathed or not or in other words whether coating can be considered as sheathing or not.

Explanatory Notes to Heading No. 85.44 states that sheathes are usually of different colours to permit identification of the fibres at both ends of the cable. Optical fibres are used mainly in telecommunication because of their capacity for transmission of data is greater than that of electric conductors. Explanatory Notes to Heading No. 90.01 states that Optical fibres drawn from glass have a very thin coating of plastics, invisible to the naked eye, which renders the fibres less prone to fracture. It further states that OFC of this heading consist of a sheath containing one or more optical fibre bundles, the fibres of which are not individually sheathed.

The classification of OFC made of dual-coated optical fibers has been a controversial issue for many countries. In India, in the case of Optel Telecommunication Ltd, Tribunal held that thin coating of UV cured acrylate on the optical fibre, invisible to eye, does not amount to sheathing. In this case, Revenue was pleading that coating of UV cured acrylate on the optical fibre should be treated as sheathing. As Revenue failed to bring any material on record to show that coating of UV cured acrylate amounts to sheathing of optical fibre cables, it was held that UV cured acrylate coating on fibers is not equivalent to sheathing.

In the case of Alcatel India Ltd, the Authority for Advance Rulings ("AAR") held that coating was not same as a ‘sheath', especially as coating was found to be an integral part of manufacturing process of optical fibres. In this case, it was argued on behalf of the party that UV cured acrylate on the optical fibre should be treated as sheathing. However, this AAR ruling does not have any relevance for other parties as AAR rulings are binding only on the party and the Revenue for that party as provided in Section 28J of the Customs Act and 23E of the Central Excise Act.

In United States of America, similar questions were raised by Sumitomo Electric Lightwave Corporation limited and Corning Cable Systems. US Customs vide Ruling HQ No. 963256 and 963016 both dated April 3, 2001 ruled that 62.5 microns of dual acrylate and color coatings do substantially add to the overall protection, security, and reliability of each individual optical fiber, and that the fibers are considered to be individually sheathed and same was subsequently reaffirmed in Ruling HQ No. 965593 dated 16 July 2003.

Explanatory Notes to the Combined Nomenclature of the European Communities of  subheading 8544 were amended in 2007 vide 2007/C296/02 to includes optical fibre cables, designed for example for telecommunication use, made up of optical fibres individually coated with a dual layer of acrylate polymer placed in a protective casing. The coating consists of an inner sheath of soft acrylate and an outer sheath of hard acrylate, the latter being coated by a layer of various colours.

However, in India, classification disputes will take a while to settle. There is tendency on the part of Revenue officers to blindly follow the AAR Rulings in spite of specific provision in law that such rulings are not applicable to other parties. One of my client is a manufacturer of OFC, who is also facing similar classification dispute. I submitted voluminous data to the concerned adjudicating authority to support that secondary coating is a protective cover or sheath on the fiber and therefore OFC merits classification under heading 854470. Further, samples were tested by different laboratories and 3 out of 5 laboratories found that OFC was made of individually sheathed fibers. But, without even looking at the evidence and test reports, the adjudicator blindly following AAR held that OFC should be classified under heading 900190. Similar has been the fate of Vodafore Essar in Chennai.

An optical fiber is a glass or plastic fiber that carries light along its length. Light is kept in the "core" of the optical fiber by total internal reflection. Optical fiber are used in telecommunication and networking, sensors to measure strain, temperature, pressure and other parameters, illumination, light guides in medical and imaging.

The optic fibers for telecommunication needs very thin and very long fiber running into several kilometer in length to minimize the needs for frequent joining which may result in leakage of light or hamper total internal reflection, thus causing loss of data. The greatest drawbacks of glass fiber are weak mechanical properties causing proneness to breakage and delicacy, which makes handling difficult. Glass fibers in running length packed in spool require a buffer (primary coating) to improve bending properties of glass optical fibers as very thin glass is brittle in nature.

Undersea OFC cables often face extreme change in the temperature and the difference in response to change in temperature between the glass and the buffer contribute microbending of the fibers resulting in loss of transmission. During cabling of also microbending occurs. Therefore, a sheath or protective layer was required to protect the optical fibers during handling and use of the OFC. Mr Shustack Paul J in his patent (1992) described that the secondary coating must function as a hard protective layer which allows the fiber not to be damaged during its processing and use. Corning Incorporated in patent (2004) described that the secondary coating should have the following characteristics: sufficient stiffness (i.e., modulus) to protect the encapsulated glass fiber yet enough flexibility (i.e., elongation) for handling, low water absorption, low tackiness to enable handling of the optical fiber, chemical resistance, and sufficient adhesion to the primary coating. There is unanimity among the inventors that secondary coating is a protective layer to the primary coating to enable the fibres to withstand stress caused during cabling, environment and contamination.

Departmental officers and investigation agencies have tendency to be revenue biased and therefore, they will frequently ignore any evidence which may favour the case of importer or manufacturer. Considering the key role of trade in information technology products in the development of information industries and dynamic expansion of the world economy which will raise standards of living and human welfare, 70 countries around the world has committed to completely eliminate duties on IT products. India is one of the participant countries of ITA. Expansion of the information and telecommunication infrastructure is also one of the thrust areas of the Government in recent years. Duty burden on the OFC due to classification dispute is hampering spread of the IT infrastructure. USA and EU countries have resolved this dispute. Time is ripe for the CBEC and political bosses to notice and take urgent remedial actions as India is faltering on the global commitment and world is watching India very closely in these extraordinary times of economic distress and turmoil.

About the Author

The author is a member of the Institute of Chartered Accountants of India and also a member of Institute of Cost & Works Accountants of India. He has gained vast experience in the Customs, Central Excise and Service Tax while working in the Indian Customs and central Excise Department under the Ministry of Finance, Government of India. Presently he is associated with Khaitan & Co., Mumbai, India

Crystal Optics / Multi Coated UV Filter / FLMCUV55 $29.95 Crystal Optics - Multi Coated UV Filter - FLMCUV55

Barska Coated Optics 8 x 22 Golfscope $42.58 Engineered with an internal distance reticle, this Golfscope estimates the range to the pin, making it an indispensable tool for any golfer.Estimates the range to the pinInternal distance reticleWaterproofRuby coated optics50-300 yard rangeLeatherette pouch included

Sakar C030027MM Crystal Optics 27mm Multi Coated Photo/Video 3Filter Kit $37.5 Crystal Optics 27mm Multi Coated Photo/Video 3Filter Kit. Stay uptodate with the latest technology on the market. Satisfaction ensured.

Sakar V030028MM Crystal Optics 28Mm Multi Coated PhotoVideo 3Filter Kit $30.66 CRYSTAL OPTICS nbsp; 3Piece Multi Coated Filter Kit Includes UV PL FLD Filters Ask about our SpeSuper High Resolution Multi Coated Filter Kit. Offering a UV for Protection and Clarity; A Polarizing Filter for All Outdoor Use to Eliminate Glare and Distortion from Sunlight; and a FD Lighting Filter for Use Indoors to Create More Natural Skin Tone.

Sakar V030043MM Crystal Optics 43Mm Multi Coated PhotoVideo 3Filter Kit $39.15 CRYSTAL OPTICS nbsp; 3Piece Multi Coated Filter Kit Includes UV PL FLD Filters Super High Resolution Multi Coated Filter Kit. Offering a UV for Protection and Clarity; A Polarizing Filter for All Outdoor Use to Eliminate Glare and Distortion from Sunlight; and a FD Lighting Filter for Use Indoors to Create More Natural Skin Tone.

Sakar V030046MM Crystal Optics 46Mm Multi Coated PhotoVideo 3Filter Kit $39.15 CRYSTAL OPTICS nbsp; 3Piece Multi Coated Filter Kit Includes UV PL FLD Filters Super High Resolution Multi Coated Filter Kit. Offering a UV for Protection and Clarity; A Polarizing Filter for All Outdoor Use to Eliminate Glare and Distortion from Sunlight; and a FD Lighting Filter for Use Indoors to Create More Natural Skin Tone.

Sakar V030062MM Crystal Optics 62Mm Multi Coated PhotoVideo 3Filter Kit $41.7 CRYSTAL OPTICS nbsp; 3Piece Multi Coated Filter Kit Includes UV PL FLD Filters Super High Resolution Multi Coated Filter Kit. Offering a UV for Protection and Clarity; A Polarizing Filter for All Outdoor Use to Eliminate Glare and Distortion from Sunlight; and a FD Lighting Filter for Use Indoors to Create More Natural Skin Tone.

Sakar V030052MM Crystal Optics 52Mm Multi Coated PhotoVideo 3Filter Kit $39.15 3 Super High Resolution Essential Filters UV Protec CRYSTAL OPTICS nbsp; 3Piece Multi Coated Filter Kit Includes UV PL FLD Filters Super High Resolution Multi Coated Filter Kit. Offering a UV for Protection and Clarity; A Polarizing Filter for All Outdoor Use to Eliminate Glare and Distortion from Sunlight; and a FD Lighting Filter for Use Indoors to Create More Natural Skin Tone.tPolarizer FLD amp; Case

Barska Optics Barska Optics 10x25 Atlantic Binocular AB10135 $43.07 10x25 atlantic binocular Quality binoculars with a magnification of 10 power and objective lens diameter of 25mm Compact roof prism binoculars Center-focusing Rubber coated housing armoring Fully coated optics for increased clarity Blue coated lenses Light-weight and small in size 100% waterproof and fogproof Carrying case and strap included Lifetime limited manufacturer warranty A very good use for opera, sports, bird watching, and travel Brand #: Barska Optics AB10135 UPC: 790272911028 Keywords: binocular w pouch

Barska Optics Binoculars Binocular AB10964 10X42 WP Naturescape Bak4 Phase Coated Fully MultiCoated $209.92 10X42 WP Naturescape Bak4 Phase Coated Fully MultiCoated and Phase Coated optics Oring sealed; 100 Waterproof Close focus Dry Nitrogenpurged; fogproof Optimum long eye relief Retractable twistup eyecups Large knurled center focus knob Includes deluxe neckstrap and carrying case Barska s Limited Lifetime Warranty. Measurements:. Length: 6.14. Width: 3.3. Height: 7.4

Sakar 30MM KIT Crystal Optics 30Mm Multi Coated PhotoVideo 3Filter Kit $39.15 CRYSTAL OPTICS nbsp; 3Piece Multi Coated Filter Kit Includes UV PL FLD Filters Super High Resolution Multi Coated Filter Kit. Offering a UV for Protection and Clarity; A Polarizing Filter for All Outdoor Use to Eliminate Glare and Distortion from Sunlight; and a FD Lighting Filter for Use Indoors to Create More Natural Skin Tone.

Barska Optics Barska Optics 10x50 Xtrail Binoculars AB10277 $30.8 10x50 xtrail binoculars Quality binoculars with a magnification of 10 power and objective lens of 50mm WA (wide angle), provides a wider field of view Multi coated optics with porro prism Rubber armoring to protect against shock and the elements Center-focusing and fold-down rubber eyecups to accommodate eyeglass wearers Precise porro prism system will provide high contrast and bright, clear images Carrying case and neck strap included A very good use for general bird watching, hunting, sports, auto racing, and opera Ruby lens coating Brand #: Barska Optics AB10277 UPC: 790272977796 Keywords: binocular w pouch

Barska Optics Barska Optics 8x21 Lucid Binoculars AB10109 $14.36 8x21 lucid binoculars Affordable quality binoculars with a magnification of 8X and objective lens diameter of 21mm Precise roof prism optical system and fully coated optics to reduce glare and transmit plenty of light Easy center-focusing system with right-eye diopter adjustment Rubber armoring to protect from shock and keep them quiet Fold-fown eyecups for eyeglass wearers Carrying pouch and neck strap are included Comes with a limited lifetime manufacturer warranty A very good use for sports, travel, and outdoor activity Blue lens coating Brand #: Barska Optics AB10109 UPC: 790272300822 Keywords: binocular w pouch

Barska Optics Binoculars Binocular AB10572 10X42 WP Huntmaster Bak4 Phase Coated Fully MultiCoated $160.32 10X42 WP Huntmaster 100 waterproof fog proof Phase coated for higher resolution and sharper contrast Fully multicoated optics BAK Extreme close focus distance Wide field of view Optimum long eye relief with twistup eyecups Large knurled center focus knob Rugged shockabsorbing rubber armor Nonslip and ergonomic design for a secure grip Includes deluxe carrying case and Neckstrap Barska s Limited Lifetime Warranty. Measurements:. Length: 6.14. Width: 3.34. Height: 7.36

Barska Optics Binoculars Binocular AB10570 8X42 WP Huntmaster Bak4 Phase Coated Fully MultiCoated $133.47 8X42 WP Huntmaster 100 waterproof fog proof Phase coated for higher resolution and sharper contrast Fully multicoated optics BAK Extreme close focus distance Wide field of view Optimum long eye relief with twistup eyecups Large knurled center focus knob Rugged shockabsorbing rubber armor Nonslip and ergonomic design for a secure grip Includes deluxe carrying case and Neckstrap Barska s Limited Lifetime Warranty. Measurements:. Length: 6.14. Width: 3.34. Height: 7.36

Optics $122.19 Accurate, authoritative and comprehensive, "Optics, Fourth Edition" has been revised to provide readers with the most up-to-date coverage of optics. The market leader for over a decade, this book provides a balance of theory and instrumentation, while also including the necessary classical background. The writing style is lively and accessible. For college instructors, students, or anyone interested in optics.

BARSKA Deep Sea 7x50 WP Fully Multi-Coated Optics Waterproof Marine Binoculars $84.99 7x50 WP Deep Sea Porro, Bak-4, Fully Multi-Coated, 100% waterproof and fogproof, BAK-4 prisms for crisp images, Non-slip and ergonomic rubber design for a secure grip, Heavy-duty and shockproof rubber armor, With 7x magnification (most popular size because of the steady image achievable under rough sea conditions) and exceptional optics, this binocular provide clear views of marine observation from sunrise to sundown. Includes carrying case, neck strap, lens covers and lens cloth, Limited Lifetime Warranty Specifications: Magnification: 7x Objective Lens(mm): 50 Prism Type: Porro Prism Glass: BAK-4 Exit Pupil(mm): 7.2 Optical Coating: Fully Multi Focus System: Center Field of View (ft@1000yds/m@1000m): 367/122 Close Focus(ft/m): 17/5 Eye Relief(mm): 24 Weight (oz.): 38.8 Features: O-ring sealed for complete waterproof protection Dry nitrogen-purged and sealed to prevent fogging, clouding and moisture damage High quality optics for increased clarity BAK-4 prisms for crisp images Non-slip and ergonomic rubber design for a secure grip Heavy duty and shockproof rubber armor Ideal for all outdoor activities in all-weather conditions Specially designed for nautical use Includes carrying case and neck strap

Barska Optics AD11098 1236x50 WP Tacoma Straight Side Focus System Bak4 Phase Coated Fully MulitiCoated w Tripod Case $133.47 1236x50 WP Tacoma Straight Side Focus System BAK4 Phase Coated Fully MultiCoated W/Tripod Case Zoom magnification Phase Coated BAK4 prisms 100 Waterproof and 100 Fogproof Twistup eyepiece Fully multicoated optics Straight eyepiece Large Side Focus Knob Textured rubber armor covering Adjustable tripod mount Extendable sunshade Includes panhead tripod and soft carrying case Barska s Limited Lifetime Warranty. Measurements:. Length: 15. Width: 4.1. Height: 5.9

Barska Optics AD11102 2060x70 WP Tacoma Straight Side Focus System Bak4 Phase Coated Fully MulitiCoated w Tripod Case $267.73 2060x70 WP Tacoma Straight Side Focus System BAK4 Phase Coated Fully MultiCoated W/Tripod Case Zoom magnification Phase Coated BAK4 prisms 100 Waterproof and 100 Fogproof Twistup eyepiece Fully multicoated optics Straight eyepiece Large Side Focus Knob Textured rubber armor covering Adjustable tripod mount Extendable sunshade Includes panhead tripod and soft carrying case Barska s Limited Lifetime Warranty. Measurements:. Length: 18.5. Width: 4.75. Height: 6.5

Barska Optics AD11100 1545x60 WP Tacoma Straight Side Focus System Bak4 Phase Coated Fully MulitiCoated w Tripod Case $200.6 1545x60 WP Tacoma Straight Side Focus System BAK4 Phase Coated Fully MultiCoated W/Tripod Case Zoom magnification Phase Coated BAK4 prisms 100 Waterproof and 100 Fogproof Twistup eyepiece Fully multicoated optics Straight eyepiece Large Side Focus Knob Textured rubber armor covering Adjustable tripod mount Extendable sunshade Includes panhead tripod and soft carrying case Barska s Limited Lifetime Warranty. Measurements:. Length: 16.53. Width: 4.33. Height: 6.3

Colors in Optics Women's CS111S Metal Sunglasses $110 Have you ever seen a style like this? This pair of sunglasses from Colors In Optics demands attention with its uniquely set lenses and combination metal and resin frame, while the UV coated lenses and rubber nose pads ensure proper protection and comfortable wearing. Includes a protective case for storage.

Colors in Optics Women's CS104S Resin Sunglasses $95 Oh my mod! This retro-flared look from Colors in Optics demands attention with its bold two-toned frame and flirty oversized silhouette, while the UV coated lenses are there to ensure all of the sun protection you need. Includes a protective case for storage.

Colors in Optics Women's CS107S Resin Sunglasses $95 Oh my mod! This retro-flared look from Colors in Optics demands attention with its flirty frame and bold oversized silhouette, while the UV coated lenses are there to ensure all of the sun protection you need. Includes a protective case for storage.

Colors in OptiCS Women's CS115S Metal Sunglasses $110 Your classic aviator took a size decrease but a style increase! This look from Colors In Optics is modified by the petite silhouette, half-rimmed design, a v-etched detailing at the bridge and on the ear pieces, while the UV coated lenses, and rubber nose pads are there to ensure protection and comfort. Includes a protective case for storage.

Colors in OptiCS Women's CS128S Resin Sunglasses $110 With such a bold brow bridge, this pair of sunglasses from Colors In Optics can't help but to make one seriously stylish statement. They also have a polished resin frame with subtle logo detailing at the temples, and 100% UV coated lenses for premium sun protection. Includes a protective case for storage.

Colors in OptiCS Women's CS129S Resin Sunglasses $110 With such a bold brow bridge, this pair of sunglasses from Colors In Optics can't help but to make one seriously stylish statement. They also have a modern half-rimmed design with subtle logo detailing at the temples, comfortable rubber nose pads, and 100% UV coated lenses for premium sun protection. Includes a protective case for storage.

Colors in OptiCS Women's CS122S Resin Sunglasses $110 Your classic wayfarer took a size decrease but a style increase! This look from Colors In Optics is modified by the petite silhouette and two-toned resin frame, while the UV coated lenses, and rubber nose pads are there to ensure proper protection and comfort. Includes a protective case for storage.

Ruby Coated 20x70 Binoculars $86.64 Never miss a thing with these ruby coated binoculars. These high quality optics feature a rugged rubber body and include a carrying case, making them perfect for outdoor and sport use.Ruby lensComes packed in a boxRugged rubber outer shellLens cleaner includedComes with a carry pouchDimensions: 9 inches long x 4 inches wide

Progress in Optics $195 Progress in Optics

Marine Optics $272 Marine Optics

Geometric Optics $99 Geometric Optics

Barska Optics AD11110 2060x80 WP Naturescape ED Glass Straight Phase Coated Fully MultiCoated w Premium HC $630.22 2060x80 WP Naturescape W/Tripod and Premium Hard Carrying Case ED (Extra Low Dispersion) glass Zoom magnification Fully multicoated and phasecoated optics BAK4 prisms Twistup eyepiece Waterproof and fogproof Adjustable tripod mount Builtin extendable sunshade Deluxe Hard carrying case Barska s Limited Lifetime Warranty. Measurements:. Length: 20.125. Width: 6.75. Height: 8.75

Barska Optics AD11108 1545x65 WP Naturescape ED Glass Straight Phase Coated Fully MultiCoated w Premium HC $469.11 1545x65 WP Naturescape W/Tripod and Premium Hard Carrying Case ED (Extra Low Dispersion) glass Zoom magnification Fully multicoated and phasecoated optics BAK4 prisms Twistup eyepiece Waterproof and fogproof Adjustable tripod mount Builtin extendable sunshade Deluxe Hard carrying case Barska s Limited Lifetime Warranty. Measurements:. Length: 18.9. Width: 6.89. Height: 8.27

Ruby Coated Black 20x50 Binoculars $56.89 These rugged black binoculars feature ruby-coated lenses for superior vision in low light conditions. These quality optics are perfect for any application from hunting to bird watching.Black color option20 x magnification, 50 mm lensRuby LensIncludes lens cleanser and carrying pouchModel: W1225

Be the Ball Polarized Sport Optics Sunglasses $150.03 These polarized sunglasses from Be the Ball feature a half-frame design, are made especially for sports using feather-light construction. With smoke-colored lenses and form-fitted for comfort, these sports optics are great for the athletic enthusiast.State: UtahColor options: Shiny black frame with smoke polarized lensStyle: SportModel: BTB 100PFrame: Half-frame made of Grilamid TR-90Lens: Patented polarized sandwich construction, ballistic rated, HD lens technology, 100-percent optic clarityProtection: 100-percent UVA and UVBTemples and nose pads: Hypo-allergenic, coated with an anti-bacterial agentExceed ANSI and OSHA specificationsIncludes a micro-fiber bagBase curve: 10Temple width: 125 mmFacial fit: Small to Medium This product is part of our 'Main Street Revolution' - a partnership between Overstock.com and small businesses around the USA. What is the Main Street Revolution? Be the Ball, Inc. was established in 2001 and its initial product was an 'on course' golf game. Since that time Be the Ball, Inc. has grown to an international licensing, manufacturing, entertainment and education organization sporting six business divisions. Be the Ball is a globally-recognized mental performance mantra that transcends all consumer, age and demographic segments with a simple and direct participation message. The phrase 'Be the Ball' represents a certain magic to athletes and would-be athletes the world over. It encourages us to become one with the game, to seek that elusive focused performance zone and embrace all that sport represents.