Tax classification of sunglasses: removed from the scheduled VAT category, changing their VAT treatment from the notified effective period. The Third Schedule amendment modifies item 115 to treat, for the earlier listed timeframe, spectacles, sunglasses, their parts, contact lenses and lens cleaner as scheduled items, and for the later timeframe to treat spectacles, their parts, contact lenses and lens cleaner as scheduled items while expressly excluding sunglasses and their parts.