https://www.taxtmi.com/caselaws?id=327322 A technical renumbering of tariff headings under the 2005 tariff restructuring did not alter the scope of an existing exemption where the duty regime and goods remained substantively unchanged. Spectacle lenses continued to qualify for exemption under Notification No. 6/2006-C.E. because they had already enjoyed nil duty, and the later 8-digit classification did not change their essential character. The description of the goods as semi-finished was held erroneous, as the power lenses were meant to be finished according to prescription and were, in substance, spectacle lenses covered by the exemption. en-us Fri, 22 Apr 2016 00:00:00 +0530 Thu, 20 Oct 2016 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327322 A technical renumbering of tariff headings under the 2005 tariff restructuring did not alter the scope of an existing exemption where the duty regime and goods remained substantively unchanged. Spectacle lenses continued to qualify for exemption under Notification No. 6/2006-C.E. because they had already enjoyed nil duty, and the later 8-digit classification did not change their essential character. The description of the goods as semi-finished was held erroneous, as the power lenses were meant to be finished according to prescription and were, in substance, spectacle lenses covered by the exemption. Case-Laws Customs Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327322