1999 (8) TMI 229

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..... der per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Shah & Shah the only issue agitated for our consideration is whether the contact lenses and intro-ocular lenses were eligible for the benefit of Notification No.71/86-C.E., dated 10-2-1986 as amended. The Collector of Central Excise (Appeal), Calcutta had confirmed to the Order passed by the Assistant Collector of Central Excise, d .....

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..... ithout their use the person concerned may become blind. We consider that these lenses are neither the artificial limbs, nor rehabilitation aids for the handicapped. The extended meaning as sought to be given to the "handicapped" is not justified by the language of the notification. No material has been placed before us whether the user of such intraocular lense is considered as a handicapped perso .....

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