https://www.taxtmi.com/caselaws?id=170404 Semi-finished spectacle lens blanks, being optically worked on one side and requiring further processing, were treated as other optical elements under heading 9001 90 90 rather than finished spectacle lenses under heading 9001 50 00. On that classification, the goods fell outside the exemption entry limited to spectacle lenses. The notification was construed strictly according to its plain language, and the benefit could not be extended by interpretation to semi-finished blanks. The appeals therefore failed. 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 Semi-finished spectacle lens blanks, being optically worked on one side and requiring further processing, were treated as other optical elements under heading 9001 90 90 rather than finished spectacle lenses under heading 9001 50 00. On that classification, the goods fell outside the exemption entry limited to spectacle lenses. The notification was construed strictly according to its plain language, and the benefit could not be extended by interpretation to semi-finished blanks. The appeals therefore failed. Case-Laws Customs Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170404