Ophthalmic blanks exemption applies to imported flint glasses used in manufacturing optical lenses under Notification No. 11/97.

Imported flint glasses used to manufacture fused bifocal lenses were treated as "ophthalmic blanks" for exemption under Notification No. 11/97. The relevant IS specification covered material at any stage before completion of the surfacing processes as an ophthalmic blank, and the imported goods answered that description because they were used as inputs for optical lens manufacture. On that basis, the exemption was applicable to the goods, and the Department's challenge failed.

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Issues: Whether imported flint glasses used in the manufacture of lenses were entitled to exemption as "Ophthalmic Blanks" under Notification No. 11/97.

Analysis: The imported goods were flint glasses used in making fused bifocal lenses. The relevant IS specification treated material at any stage before completion of surfacing processes as an ophthalmic blank. On that basis, the goods fell within the expression "Ophthalmic Blanks" for manufacture of optical lenses under the notification.

Conclusion: The exemption under Notification No. 11/97 was held applicable, and the Department's appeal failed.

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