TMI Blog2011 (1) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of Notification No. 10/2006-C.E., dated 1-3-2006. Original authority assessed the Bills of entries denying the benefit of exemption claimed and holding that they are eligible only for concessional rate of 8% under S. No. 20 of Notification No. 5/2006-C.E. under dated 1-3-06. The appellant filed appeals before Commissioner (Appeals) who has rejected the appeals on the ground that the impugned goods were rough ophthalmic blanks which were not in finished form and therefore benefit of Notification No. 10/2006 is not available and Notification No. 5/2006 is only applicable in respect of ophthalmic in blank form. 4. The learned advocate for the appellant submits the following : (a) The glasses for corrective spectacles were falling under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to glasses for corrective spectacles and flint buttons falling under 7015.10, there is no need to look into availability of any other notification. (d) When ophthalmic rough blanks are covered under 7015.10, the view taken by the Commissioner that only finished items are eligible for exemption under the said notification is incorrect and contrary to the tariff description which includes rough blanks. (e) The availability of benefit of notification under 5/2006 for rough blanks is no bar to extending the full exemption available under S.No. 10 of Notification 10/2006 dated 1-3-2006. He also submits that by the Budget of 2010, S.No. 20 of Notification No. 5/2006 prescribing concessional excise duty stands omitted as such blanks att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes ophthalmic rough blanks. The eligibility to the benefit of any other notification need not be gone into when the appellants are clearly entitled to the benefit of notification claimed by them as settled by the Hon ble Supreme Court in the case of HCL Ltd. v. CCE, New Delhi reported in [2001 (130) E.L.T. 405 (S.C.)]. 6.3 When the rough ophthalmic blanks are specifically included under 7510.10 which covered the broader category of glasses for corrective spectacles , the interpretation that only finished goods are covered by the notification is not justified. That the rough ophthalmic blanks will require further processes before use, is not relevant for the classification, in view of the specific inclusion of Rough blanks in the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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