https://www.taxtmi.com/caselaws?id=4111 Semi-finished spectacle lens blanks requiring further grinding, polishing and cutting were treated as optical elements under Heading 9001 90 90 because they did not yet answer the description of finished spectacle lenses. The exemption under Notification No. 06/06-C.E. was denied because the notification covered spectacle lenses only, and exemption provisions were strictly construed. On that reasoning, semi-finished blanks falling short of the finished product did not qualify for the exemption, and the departmental classification and denial of exemption were sustained. en-us Thu, 06 Dec 2007 00:00:00 +0530 Wed, 21 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4111 Semi-finished spectacle lens blanks requiring further grinding, polishing and cutting were treated as optical elements under Heading 9001 90 90 because they did not yet answer the description of finished spectacle lenses. The exemption under Notification No. 06/06-C.E. was denied because the notification covered spectacle lenses only, and exemption provisions were strictly construed. On that reasoning, semi-finished blanks falling short of the finished product did not qualify for the exemption, and the departmental classification and denial of exemption were sustained. Case-Laws Customs Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4111