TaxTMI 
TaxTMI 
2018 (3) TMI 1071
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..../475/2009-DB, C/472/2009-DB, C/332/200 - Final Order No. 20247-20263 / 2018<br>Customs<br>MR. S.S GARG, JUDICIAL MEMBER AND MR. V. PADMANABHAN, TECHNICAL MEMBER Mr. V. Ganga Bai, Advocate, For the Appellant Mrs. Kavitha Podwal, AR, For the Respondent Per : S.S GARG In all these appeals filed by the appellants, the issue involved is classification of semi-finished spectacle lenses and eligibil....
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....f the goods in question, the Assessing Authority had concluded that the semi-finished spectacle lenses can be more appropriately classifiable under Chapter subheading 9001.90.90 of the Customs Tariff Schedule, as 'other' optical elements and denied the benefit of exemption contained under Notification No.06/2006-CE dated 1.3.2006, as the said benefit of exemption is available only to spectacle len....
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....ubmitted that'semi-finished spectacle lenses' and 'ophthalmic blank' are commercially recognized to be two different and distinguished goods. He further submitted that the issue involved in the present case is no more res integra and has been settled by the Hon'ble apex court in favour of the appellants in their own case as reported in 2016 (335) ELT 584 (SC) wherein the Hon'ble the apex court dis....
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....were imported by the appellant herein. They were treated as semi-finished only because of the reason that while fitting these lenses for a particular customer, i.e., before customizing according to the prescription, they were to be finished lenses. For the aforesaid reason, the goods could not be treated as 'semi-finished' and it could be appropriately described as 'to be finished spectacle lenses....