2018 (3) TMI 974 - AT - Customs

Classification of semi-finished goods - spectacle lenses - eligibility for exemption N/N. 6/2006-CE dated 1.3.2006 providing for exemption to spectacle lens - Whether the goods are classifiable under CTH 9001.90.90 of the Customs Tariff Schedule or otherwise? - Held that - this Tribunal in appellant s own case M/s. Essilor India Pvt. Ltd. Versus Commissioner of Customs, Bangalore 2016 (5) TMI 303 - SUPREME COURT has allowed the appeals of the appellant, holding 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 were given the benefit of exemption as per the exemption notification No.6/6 dated 1st March, 2006, the said position continued even thereafter and therefore the appellant was entitled to the benefit of this notification even for the period in question - appeal allowed - decided in favor of appellant.

Summary

Issues:
Classification of semi-finished spectacle lenses and eligibility for exemption under Notification No.6/2006-CE dated 1.3.2006.

Analysis:
The appeals involved the classification of semi-finished spectacle lenses and the eligibility for exemption under Notification No.6/2006-CE dated 1.3.2006. The appellants imported semi-finished spectacle lenses and sought clearance under specific subheadings of the Customs Tariff Schedule, claiming exemption. The Assessing Authority classified the lenses under a different subheading, denying the exemption. The Commissioner (A) upheld this classification, leading to the appeal. The appellant argued that the lenses should be classified as finished spectacle lenses, not as 'ophthalmic blank,' citing a previous Supreme Court judgment in their favor. The Supreme Court had ruled that the lenses were to be treated as finished spectacle lenses and were entitled to the exemption. The Tribunal, following the Supreme Court's decision, allowed the appeals of the appellant with consequential relief, as the issue was settled in favor of the appellants by the apex court's judgment in their own case.

In conclusion, the Tribunal found that the issue was conclusively settled by the Supreme Court's judgment in the appellant's previous case, where it was established that the imported lenses were to be considered finished spectacle lenses and entitled to the exemption under Notification No.6/2006-CE dated 1.3.2006. Therefore, the Tribunal allowed all the appeals of the appellant with consequential relief.