https://www.taxtmi.com/caselaws?id=53007 Imported flint glasses used to manufacture fused bifocal lenses were treated as "ophthalmic blanks" for exemption under Notification No. 11/97. The relevant IS specification covered material at any stage before completion of the surfacing processes as an ophthalmic blank, and the imported goods answered that description because they were used as inputs for optical lens manufacture. On that basis, the exemption was applicable to the goods, and the Department's challenge failed. en-us Wed, 11 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53007 Imported flint glasses used to manufacture fused bifocal lenses were treated as "ophthalmic blanks" for exemption under Notification No. 11/97. The relevant IS specification covered material at any stage before completion of the surfacing processes as an ophthalmic blank, and the imported goods answered that description because they were used as inputs for optical lens manufacture. On that basis, the exemption was applicable to the goods, and the Department's challenge failed. Case-Laws Customs Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53007