1996 (9) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from the order dated 29-8-1988, passed by the Collector (Appeals), Bombay. 2. The short question that arises for consideration in this appeal is as to whether the imported goods which has been described as `Opthalmic Rough Blanks' are leviable to nil C.V.D. under Notification No. 234/82-C.E., dated 1-11-1982 in Sl. N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le in law. 5. We have carefully considered the submission made by the learned DR and also perused the appeal memo. The appellants have contended that Rule 2(a) of Rules of Interpretation of CTA is applicable which is reproduced herein below :- "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished provided that, as presen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. The rulings of the Courts are that the Section note, Chapter note cannot be applied for interpreting the Notification and its applicability will be called for only if the description of the goods in the Chapter heading has been extracted in the Notification. In the present case the imported item opthalmic rough blanks cannot be considered as spectacle lenses as they are not the same item. In or....