2014 (9) TMI 993 - AT - Customs

Classification of semi-finished spectacle lens and eligibility for exemption Notification providing for exemption to spectacle lens - Held that - issue has been elaborately dealt in Final Order 2007 (12) TMI 115 - CESTAT BANGALORE and Final Order 2009 (5) TMI 895 - CESTAT BANGALORE and since we find that the issue is similar and ratio of the above decisions is squarely applicable to the present appeals also - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Bangalore ruled on the classification of semi-finished spectacle lens for exemption. The appellants claimed classification as 9001.50.00 under Notification No.6/2006-CE, while Revenue classified it as CSH 9001.90.90. The Tribunal dismissed the appeals based on previous decisions dealing with similar issues.