https://www.taxtmi.com/caselaws?id=357368 Semi-finished spectacle lenses retained their essential character as spectacle lenses for classification purposes because they were imported as power lenses and required only further finishing to suit a customer's prescription. Classification under the residuary heading was therefore unsustainable, and the exemption under Notification No. 6/2006-CE applied. The analysis followed the assessee's own earlier case, which had already been settled by the Supreme Court and applied by the Tribunal in prior proceedings. On that basis, the appeals succeeded and consequential relief was granted. en-us Fri, 16 Feb 2018 00:00:00 +0530 Wed, 21 Mar 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357368 Semi-finished spectacle lenses retained their essential character as spectacle lenses for classification purposes because they were imported as power lenses and required only further finishing to suit a customer's prescription. Classification under the residuary heading was therefore unsustainable, and the exemption under Notification No. 6/2006-CE applied. The analysis followed the assessee's own earlier case, which had already been settled by the Supreme Court and applied by the Tribunal in prior proceedings. On that basis, the appeals succeeded and consequential relief was granted. Case-Laws Customs Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357368