2009 (5) TMI 895

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellants and classified the goods under chapter sub-heading 9001 90 90 and denied the benefit of the said Notification. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) rejected their appeals. The appellants are aggrieved over the decision of the Commissioner (Appeals). 2. We find that this issue has been elaborately dealt with in the Final Order Nos. 1385 & 1386/2007, dated 6-12-2007 [2008 (225) E.L.T. 93 (Tri.-Bang.)] wherein it has been held that the imported items are semi-finished lens blanks and rightly classifiable under CTH 9001 90 90. It has also been held that the notification benefit would not be available. 3. On a very careful consideration of the issue, we find that this matter had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. 9001 10 00 - Optical fibres, optical fibres bundles and cables 9001 20 00 - Sheets and plates of polarizing material 9001 30 00 - Contact lenses 9001 40 - Spectacle lenses of glass 9001 40 10 - Polarised glass 9001 40 90 - Other 9001 50 00 - Spectacle lenses of other materials 9001 90 - Other 9001 90 10 - Optical calcite crystal 9001 90 90 - Other 13. The Adjudicating authority had examined the issue in depth and has come to the conclusion that the imported items which are semi-finished lens blanks cannot be treated as finished spectacle lens and in view of the fact that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also be considered as spectacle lens and the benefit of exemption notification should be given to them. He said that the facts that the semi-finished lens has already acquired a characteristic of the finished lens is to be taken into account. He also said that even for giving the benefit of notification the rule for interpretation can be used. We cannot accept the contention of the learned advocate for the simple reason that the words used in the notification are very clear and unambiguous. The words used are spectacle lenses. Now the point is, that in certain cases of single vision defect it is possible to purchase the spectacle lens of required power. They are actually entitled for the exemption notification. In other words as seen from t....