https://www.taxtmi.com/caselaws?id=357271 Semi-finished spectacle lenses were held classifiable as spectacle lenses, not to be treated as ineligible ophthalmic blanks merely because further finishing was required for a particular customer. Applying the Supreme Court decision in the assessee's own case, the earlier view denying exemption was found erroneous because the commercial identity of the goods remained spectacle lenses. The benefit of Notification No. 6/2006-CE dated 01.03.2006 was therefore held admissible, the classification below was not sustained, and consequential relief followed. en-us Mon, 07 Aug 2017 00:00:00 +0530 Wed, 21 Mar 2018 07:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357271 Semi-finished spectacle lenses were held classifiable as spectacle lenses, not to be treated as ineligible ophthalmic blanks merely because further finishing was required for a particular customer. Applying the Supreme Court decision in the assessee's own case, the earlier view denying exemption was found erroneous because the commercial identity of the goods remained spectacle lenses. The benefit of Notification No. 6/2006-CE dated 01.03.2006 was therefore held admissible, the classification below was not sustained, and consequential relief followed. Case-Laws Customs Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357271