https://www.taxtmi.com/caselaws?id=85196 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. en-us Mon, 18 Dec 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85196 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. Case-Laws Customs Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85196