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        Central Excise

        2001 (1) TMI 743 - AT - Central Excise

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        Appeal Dismissed: 'Semi-Finished Blanks' Not Lenses, Exempt under Notification 79/90 The appeal regarding the classification of 'semi-finished blanks' as lenses exempted by Notification 79/90 was dismissed by the Appellate Tribunal CEGAT, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Appeal Dismissed: "Semi-Finished Blanks" Not Lenses, Exempt under Notification 79/90

                              The appeal regarding the classification of "semi-finished blanks" as lenses exempted by Notification 79/90 was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Tribunal upheld the Commissioner (Appeals)'s decision based on expert opinions and found no grounds for interference.


                              The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the classification of "semi-finished blanks" as lenses exempted by Notification 79/90. The Tribunal found no reason to interfere with the Commissioner (Appeals)'s reliance on expert opinions and dismissed the appeal.
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