TMI Blog2009 (5) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under chapter sub-heading 9001 90 90 and denied the benefit of the said Notification. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) rejected their appeals. The appellants are aggrieved over the decision of the Commissioner (Appeals). 2. We find that this issue has been elaborately dealt with in the Final Order Nos. 1385 1386/2007, dated 6-12-2007 [2008 (225) E.L.T. 93 (Tri.-Bang.)] wherein it has been held that the imported items are semi-finished lens blanks and rightly classifiable under CTH 9001 90 90. It has also been held that the notification benefit would not be available. 3. On a very careful consideration of the issue, we find that this matter had been elaborately dealt with in the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. 9001 10 00 - Optical fibres, optical fibres bundles and cables 9001 20 00 - Sheets and plates of polarizing material 9001 30 00 - Contact lenses 9001 40 - Spectacle lenses of glass 9001 40 10 - Polarised glass 9001 40 90 - Other 9001 50 00 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. We find that as seen from the exemption notification, the exemption is given to spectacle lens. In the present case, it is not in dispute that the impugned item is semi-finished spectacle lens. As pointed by the learned SDR, even the ISO defines semi-finished spectacle lens and spectacle lenses differently. They are actually different. Even the appellant is not disputing this fact. The only point emphasized by the learned advocate is that for various types of vision defects it is not possible to purchase spectacle lens off the shelf from a shop and necessarily depending upon the eye defect, the each individual requires a special type of spectacle lens it can be made only from semi-finished spectacle lens. In that view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oudless, plain, simple and explicit unclouded and unobscured, intelligible and pointed so as to admit of no ambiguity, vagueness, uncertainty or equivocation, there is absolutely no room for deriving support from external side. In such cases, the statute should be interpreted on the face of the language itself without adding, subtracting or omitting words therefrom. Where the language is plain and unambiguous the court is not entitled to go behind the languages so as to add or supply omissions. In the present case the words are very clear and there is no ambiguity. Moreover in the decisions cited by the learned advocate and also relied on by the lower authority, it has been very clearly held that the exemption notification is not be availa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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