Eligibility of Blank Intra Ocular Lenses under Notification No. 21/2002-Cus.

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..... y that a doubt has been raised whether Blank Intra Ocular Lenses are eligible for exemption under the erstwhile Notification No. 23/98-Cus., dated 2-6-98, Serial No. 247 (list 23) or not. Notification No. 23/98-Cus., Serial 247, covers medical equipment and other goods as specified in list 23 and parts required for manufacture of these equipments. A view has been expressed that Blank Intra Ocular .....

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..... a-Ocular lens. Whatever work is done subsequently is associated with post lens manufacturing only since no property of the lens is changed thereafter. At the time of importation, the Blank Intra-Ocular lens has all the optical and functional properties. The only activity involved, after importation, is right sizing of the Haptics and sterilisation and packing. 4. The matter was also discussed at .....

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