https://www.taxtmi.com/caselaws?id=157932 The Tribunal ruled in favor of the appellants, holding that the imported glasses for corrective spectacles were eligible for exemption from CVD under Notification No. 10/2006. The Tribunal emphasized that the broad description of "glasses for corrective spectacles" included ophthalmic rough blanks, entitling the appellants to the exemption. Additionally, the Tribunal clarified that rough blanks fell under the category of "glasses for corrective spectacles" and were fully exempted under the notification. The Commissioner (Appeals)'s denial of the exemption was deemed invalid, and the Tribunal granted the appellants the entitled benefits under the law. en-us Wed, 12 Jan 2011 00:00:00 +0530 Mon, 14 Oct 2013 11:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157932 The Tribunal ruled in favor of the appellants, holding that the imported glasses for corrective spectacles were eligible for exemption from CVD under Notification No. 10/2006. The Tribunal emphasized that the broad description of "glasses for corrective spectacles" included ophthalmic rough blanks, entitling the appellants to the exemption. Additionally, the Tribunal clarified that rough blanks fell under the category of "glasses for corrective spectacles" and were fully exempted under the notification. The Commissioner (Appeals)'s denial of the exemption was deemed invalid, and the Tribunal granted the appellants the entitled benefits under the law. Case-Laws Customs Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157932