https://www.taxtmi.com/caselaws?id=54711 Semi-finished ophthalmic blanks that require further grinding and polishing before becoming lenses are treated as a distinct excisable commodity when the product emerging from processing is not yet a finished lens. The discussion states that such goods fall under Chapter Heading 90.01 as other optically worked optical elements. Exemption under Notification No. 79/90 was unavailable because it covered finished lenses, not ophthalmic blanks, and captive consumption exemption under Notification No. 217/86 was also denied where the blanks were used in making exempt lenses. The commentary therefore identifies exemption coverage as dependent on the final character of the goods, not merely their use in manufacture. en-us Mon, 24 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54711 Semi-finished ophthalmic blanks that require further grinding and polishing before becoming lenses are treated as a distinct excisable commodity when the product emerging from processing is not yet a finished lens. The discussion states that such goods fall under Chapter Heading 90.01 as other optically worked optical elements. Exemption under Notification No. 79/90 was unavailable because it covered finished lenses, not ophthalmic blanks, and captive consumption exemption under Notification No. 217/86 was also denied where the blanks were used in making exempt lenses. The commentary therefore identifies exemption coverage as dependent on the final character of the goods, not merely their use in manufacture. Case-Laws Central Excise Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54711