Court Upholds Exemption for Semi-Finished Spectacle Lenses Despite Tariff Heading Change; Notification No. 6/6 Still Applies.

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....Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant were given the benefit of exemption as per the exemption notification No.6/6 dated 1st March, 2006, the said position continued even thereafter and therefore the appellant was entitled to the benefit of this notification even for the period in question - AT....