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M/s. Essilor India Pvt. Ltd. Versus Commissioner of Customs, Bangalore

2016 (5) TMI 303 - SUPREME COURT

Import of spectacle lense - Department treated them as semi-finished spectacles lenses classifying under the CTH 9001.90.90 but appellant classified it under CTH 9001.40.90 & 9001.50.00 - Entitlement for benefit of Notification No.06/06 CE dated 1st March, 2006 - Held 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 wer .....

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es and not finished one, the benefit of exemption notification which is available only in the case of spectacle lenses, i.e., that is finished spectacle lenses, would not be available to the appellant herein. This approach of the authorities below was clearly erroneous. It is the power lenses which were imported by the appellant herein. They were treated as semi-finished only because of the reason that while fitting these lenses for a particular customer, i.e., before customizing according to th .....

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r. V. Lakshmi Kumaran,Adv. Mr. S. Vasudevan,Adv. Mr. Vasu Nigam,Adv. Mr. M.P. Devanath,Adv. Mr. R. Parthasarathy,Adv. For the Respondent : Mr. K. Radha Krishnan,Sr.Adv. Mr. Rupesh Kumar,Adv. Ms. Rashmi Malhotra,Adv. For Mr. B. Krishna Prasad,Adv. ORDER The appellant herein had imported certain spectacle lenses which were treated by the Department as semi-finished spectacles lenses . In respect of these imports the appellants filed Bill of Entry classifying the same under Customs Tariff Heading 9 .....

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at the goods were to be treated as semi-finished spectacle lenses whereas the Notification dated 1st March, 2002 provided for exemption only in respect of finished spectacle lenses. The appeal filed by the appellant was dismissed confirming the order of the adjudicating authority. Further, appeal before the CESTAT has met the same fate. Two aspects need to be taken note of while determining as to whether the appellant would be entitled to the benefit of Notification dated 1st March, 2006. The fi .....

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lf till 2004. In the year 2004 spectacle lenses, intra-ocular lenses and contact lenses in respect of 8% duty was prescribed in the tariff schedule. Simultaneously with effect from the same date, general exemption notification No.6/2002-CE dated 1st March,2002 as amended on 9th July, 2004, the aforesaid spectacle lenses intra-ocular lenses and contact lenses were given exemption from payment of any duty. It is also an admitted fact that the appellant was not paying any CV Duty equivalent to Cent .....

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r the purpose of facilitating the information about state-wise revenues and insofar as tariff regime is concerned it did not undergo any change. This was so stated and clarified by the Department itself in its circular dated 25th February, 2005, Para 3 whereof reads as under:- 3. Notification No.3/2005-C.E., dated 24th February 2005 has been issued to preserve the existing duty rates on specified commodities where effective rates were built into the six-digit tariff, but are now subject to diffe .....

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