1995 (12) TMI 182

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....er per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector of Customs (Appeals), Bombay dated 8-10-1986. 2.  The appellants have sent a letter dated 25th November, 1995 to the effect that they do not wish to appear either in person or through an authorised representative and the bench may take into account their letter dated 6-3-1987 forming part ....

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....t specifically cover movie camera lens or other special lenses. However, it was department's contention that in the Notification No. 362/76, Col. II of the table mentions the heading and Col. III the description of the articles which are excluded from the benefit of the exemption and the Sl. No. 6 of this table mentions 90.01 or 90.02 in Col. II and glass lens and prisms in Col. III and althoug....

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....it cannot be denied that it is a variety of glass lens and in the absence of any indication to the effect that Sr. No. 6 in the Notification was intended to cover only simple lenses and not special lenses, the item is hit by the exclusion entry. In this connection we further note that no technical or commercial literature has been produced by the appellant in support of his contention that zoom le....