https://www.taxtmi.com/caselaws?id=86140 Imported ophthalmic rough blanks were held not to qualify as "spectacle lenses" under the exemption notification because the notification used that description in plain, unambiguous terms. The interpretative rule for incomplete or unfinished articles could not override the specific wording of the exemption. As the goods still required grinding, polishing and curvature fixation before becoming spectacle lenses, they were treated as a different item for notification purposes, and the nil countervailing duty exemption was denied. en-us Wed, 18 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86140 Imported ophthalmic rough blanks were held not to qualify as "spectacle lenses" under the exemption notification because the notification used that description in plain, unambiguous terms. The interpretative rule for incomplete or unfinished articles could not override the specific wording of the exemption. As the goods still required grinding, polishing and curvature fixation before becoming spectacle lenses, they were treated as a different item for notification purposes, and the nil countervailing duty exemption was denied. Case-Laws Customs Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86140