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2018 (3) TMI 974 - 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 M/s. Essilor India Pvt. Ltd. Versus Commissioner of Customs, Bangalore [2016 (5) TMI 303 - SUPREME COURT] 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. 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 - appeal allowed - decided in favor of appellant.
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