1999 (8) TMI 229 - AT - Central Excise

Contact lenses and inter-ocular lenses are neither artificial limbs nor rehabilitation aids for the handicapped

Summary

The appeal filed by M/s. Shah & Shah questioned the eligibility of contact lenses and intro-ocular lenses for the benefit of Notification No.71/86-C.E. The Tribunal found that the lenses did not qualify as artificial limbs or rehabilitation aids for the handicapped as per the notification. The appeal was rejected.