2016 (5) TMI 303

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....re treated by the Department as "semi-finished spectacles lenses". In respect of these imports the appellants filed Bill of Entry classifying the same under Customs Tariff Heading 9001.40.90 & 9001.50.00, depending upon the nature of material of the said lenses. While classifying these lenses under the aforesaid heading, the appellant also sought exemption from payment of CV duty equivalent to Central Excise Duty under Notification No.6/06CE dated 1st March,2006. The assessing authority however classified the goods under the Chapter Heading 9001.90.90 of the Customs tariff and further denied the benefit of Notification No.06/06 CE dated 1st March, 2006 on the ground that the goods were to be treated as semi-finished spectacle lenses whereas....

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....to 2004 and even this position continued even for the period of 2004-2005 as the appellant was given benefit of general exemption notification No.52, read with Notification dated 6 of 2002 as amended by Notification 23 of 2004. As pointed out above, with effect from 28th February, 2005 i.e. by Notification No.1/2005-CE dated 24th February, 2005, 8 digit headings were introduced in respect of tariff entries. However, this was only for the purpose of facilitating the information about state-wise revenues and insofar as tariff regime is concerned it did not undergo any change. This was so stated and clarified by the Department itself in its circular dated 25th February, 2005, Para 3 whereof reads as under:- "3. Notification No.3/20....