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2016 (5) TMI 303 - SC - CustomsImport of spectacle lense - Department treated them as semi-finished spectacles lenses classifying under the CTH 9001.90.90 but appellant classified it under CTH 9001.40.90 & 9001.50.00 - Entitlement for benefit of Notification No.06/06 CE dated 1st March, 2006 - Held that:- there is no change in the tariff rate or in the nomenclature of various entries in the earlier notifications which were of tariff heading of 8 digits. As a consequence, 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. The adjudicating authority as well as the CESTAT have been influenced by the fact that the goods in question were re-classified as “semi-finished spectacle lenses” and on that basis it is held that since these were semi-finished spectacle lenses and not finished one, the benefit of exemption notification which is available only in the case of spectacle lenses, i.e., that is finished spectacle lenses, would not be available to the appellant herein. This approach of the authorities below was clearly erroneous. It is the power lenses which 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. Therefore, the goods could not be treated as “semi-finished” and it could be appropriately described as “to be finished spectacle lenses” and are entitled to exemption as per notification No.6/06 CE dated 1st March, 2006. - Decided in favour of assessee.
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