2009 (5) TMI 895 - AT - Customs

Summary

Issues involved: Classification of imported goods as semi-finished spectacle lens and entitlement to benefit under Notification No. 6/2006-C.E.

Classification Issue:
The appellants imported goods described as semi-finished spectacle lens under chapter sub-heading 9001.50.00 but the Revenue classified them under 9001 90 90, denying the benefit of Notification No. 6/2006-C.E. The Final Order held that the items are rightly classifiable under CTH 9001 90 90 as semi-finished lens blanks, not finished spectacle lens, and thus not eligible for the notification benefit.

Entitlement to Benefit Issue:
The Adjudicating authority classified the imported items as semi-finished lens blanks, not finished spectacle lens, under heading 9001 90 90 as other optical elements. The exemption notification specifically mentions "spectacle lenses," and it was argued that the impugned items should also be considered as spectacle lens. However, the Bench held that the words in the notification are clear and unambiguous, entitling only fully finished spectacle lenses to the exemption. The decision cited precedent and emphasized that the language of the statute should be interpreted as is, without adding or subtracting words. Therefore, the appellants were not entitled to the benefit of the exemption notification.

Conclusion:
The Tribunal dismissed all appeals of the appellants based on the clear classification of the imported items as semi-finished lens blanks under CTH 9001 90 90 and the unambiguous wording of the exemption notification, which only applies to fully finished spectacle lenses. The decision was based on precedent and the principle of interpreting statutes based on clear language, without room for ambiguity.