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of <h1>Tribunal rules on duty exemption for lens accessories</h1> The Tribunal upheld the Commissioner's decision, ruling that cartridges imported with intraocular lenses are eligible for duty exemption as accessories ... - The appeal dealt with whether cartridges imported with intraocular lenses are eligible for duty exemption under Notification No. 21/2002-Cus. The adjudicating authority denied the exemption, but the Commissioner (Appeals) granted it. The Tribunal upheld the Commissioner's decision, stating that cartridges are accessories supplied with the lens and should also be eligible for duty-free assessment.
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