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of <h1>Zoom lens not exempt from countervailing duty under Heading 90.02</h1> The appeal was rejected as the zoom lens was classified as a variety of glass lens and excluded from countervailing duty exemption under Heading 90.02 ... Zoom lens/glass lens The appeal was against the order of Collector of Customs (Appeals), Bombay dated 8-10-1986. The appellants imported ZOOM LENS for Movie Cameras. The dispute was regarding the classification under Heading 90.02 read with 90.08(ii) and countervailing duty exemption. The appellants claimed benefit under Notification No. 362/76, but the tribunal rejected the appeal as zoom lens was considered a variety of glass lens and fell under the exclusion entry. The appeal was rejected.
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