https://www.taxtmi.com/caselaws?id=170404 The Tribunal dismissed all appeals of the appellants, ruling that the imported goods were rightly classified as semi-finished lens blanks under CTH 9001 90 90, not finished spectacle lenses, thus not eligible for the benefit under Notification No. 6/2006-C.E. The decision emphasized the clear and unambiguous language of the exemption notification, which specifically pertains to fully finished spectacle lenses, and upheld the principle of interpreting statutes without adding or subtracting words. en-us Mon, 11 May 2009 00:00:00 +0530 Tue, 26 May 2015 18:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170404 The Tribunal dismissed all appeals of the appellants, ruling that the imported goods were rightly classified as semi-finished lens blanks under CTH 9001 90 90, not finished spectacle lenses, thus not eligible for the benefit under Notification No. 6/2006-C.E. The decision emphasized the clear and unambiguous language of the exemption notification, which specifically pertains to fully finished spectacle lenses, and upheld the principle of interpreting statutes without adding or subtracting words. Case-Laws Customs Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170404