2011 (1) TMI 1230

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.... of exemption from CVD under S.No. 10 of Notification No. 10/2006-C.E., dated 1-3-2006. Original authority assessed the Bills of entries denying the benefit of exemption claimed and holding that they are eligible only for concessional rate of 8% under S. No. 20 of Notification No. 5/2006-C.E. under dated 1-3-06. The appellant filed appeals before Commissioner (Appeals) who has rejected the appeals on the ground that the impugned goods were rough ophthalmic blanks which were not in finished form and therefore benefit of Notification No. 10/2006 is not available and Notification No. 5/2006 is only applicable in respect of ophthalmic in blank form. 4. The learned advocate for the appellant submits the following : (a) The glasses for correcti....

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....006 (S.No. 10) grants full exemption to "glasses for corrective spectacles and flint buttons" falling under 7015.10, there is no need to look into availability of any other notification. (d) When ophthalmic rough blanks are covered under 7015.10, the view taken by the Commissioner that only finished items are eligible for exemption under the said notification is incorrect and contrary to the tariff description which includes rough blanks. (e) The availability of benefit of notification under 5/2006 for rough blanks is no bar to extending the full exemption available under S.No. 10 of Notification 10/2006 dated 1-3-2006. He also submits that by the Budget of 2010, S.No. 20 of Notification No. 5/2006 prescribing concessional excise duty sta....