https://www.taxtmi.com/caselaws?id=92206 Contact lenses and intra-ocular lenses were examined for exemption under Notification No. 71/86-C.E., which was limited to artificial limbs and rehabilitation aids for the handicapped. The exemption was held unavailable because the lenses were neither artificial limbs nor rehabilitation aids within the ordinary meaning of the notification. No material showed that users of intra-ocular lenses are regarded as handicapped persons in common parlance. Accordingly, the lenses were treated as outside the notification's scope and not eligible for the exemption. en-us Wed, 25 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 16:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92206 Contact lenses and intra-ocular lenses were examined for exemption under Notification No. 71/86-C.E., which was limited to artificial limbs and rehabilitation aids for the handicapped. The exemption was held unavailable because the lenses were neither artificial limbs nor rehabilitation aids within the ordinary meaning of the notification. No material showed that users of intra-ocular lenses are regarded as handicapped persons in common parlance. Accordingly, the lenses were treated as outside the notification's scope and not eligible for the exemption. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92206