2009 (9) TMI 767 - AT - Customs

Summary

The appeal dealt with whether cartridges imported with intraocular lenses are eligible for duty exemption under Notification No. 21/2002-Cus. The adjudicating authority denied the exemption, but the Commissioner (Appeals) granted it. The Tribunal upheld the Commissioner's decision, stating that cartridges are accessories supplied with the lens and should also be eligible for duty-free assessment.