Exemption for movie camera zoom lens denied as glass lens exclusion applied and countervailing duty demand stood upheld.

Imported zoom lenses for movie cameras were treated as a variety of glass lens, and the exemption claim under Notification No. 362/76 failed because the notification contained no basis to exclude only simple lenses while saving special lenses from the exclusion entry. In the absence of technical or commercial material showing a separate treatment, the goods were held to fall within the exclusion for glass lenses and prisms. Classification under Heading 90.02 read with 90.08(ii) supported that view, and the countervailing duty demand was upheld against the assessee.

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Issues: Whether the imported zoom lens for movie cameras was entitled to exemption from countervailing duty under Notification No. 362/76 or fell within the exclusion entry for glass lens and prisms.

Analysis: The imported item was accepted as a special type of lens meant for movie cameras, but it was also a variety of glass lens. In the absence of any indication that the notification excluded only simple lenses and not special lenses, and in the absence of technical or commercial material supporting a separate treatment, the item was held to be covered by the exclusion. The assessment under Heading 90.02 read with 90.08(ii) also supported the view that the goods were hit by the notification entry.

Conclusion: The claim for exemption was not substantiated and the demand of countervailing duty was upheld against the assessee.

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