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<h1>Tribunal rejects appeal on C.V.D. exemption for 'Opthalmic Rough Blanks' under Rule 2(a).</h1> The appeal was rejected as the Tribunal determined that imported 'Opthalmic Rough Blanks' did not qualify for exemption from C.V.D. under Notification No. ... Interpretation of Statute - Notifications The appeal questioned whether imported 'Opthalmic Rough Blanks' are exempt from C.V.D. under Notification No. 234/82-C.E. The appellants argued Rule 2(a) should apply, but the Tribunal disagreed, stating the item did not meet the description of 'spectacle lenses.' The appeal was rejected.