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2018 (3) TMI 1071 - AT - CustomsClassification of semi-finished goods - spectacle lenses - eligibility for exemption N/N. 6/2006-CE dated 1.3.2006 providing for exemption to spectacle lens - Whether the goods are classifiable under CTH 9001.90.90 of the Customs Tariff Schedule or otherwise? - Held that: - this Tribunal in appellant’s own case Essilor India Pvt Ltd Versus Commissioner Of Customs And Service Tax, Bangalore-Cus [2018 (3) TMI 974 - CESTAT, BANGALORE] has allowed the appeals of the appellant, holding 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 - appeal allowed - decided in favor of appellant.
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