2015 (11) TMI 1596

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....nt. Shri R. Gupta, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal is filed against order-in-appeal dated 3-6-2010 which upheld order-in-original dated 23-11-2009 in terms of which the benefit of Sr. No. 9 of Notification No. 17/2001-Cus. was denied to the items imported by the appellant viz. single mirror gonio lens and 4 mirror mini gonio lens on the ground ....

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....that Sr. No. 9 of list 30 appended to Notification No. 17/2001-Cus. exempts gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens. Thus only '3 mirror lens' is mentioned in the said notification while the impugned goods on which exemption has been denied are single mirror gonio lens and 4 mirror mini gonio lens. Obviously having regard t....