1999 (8) TMI 229

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..... Shri J.M. Kennedy, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. In this appeal filed by M/s. Shah Shah the only issue agitated for our consideration is whether the contact lenses and intro-ocular lenses were eligible for the benefit of Notification No.71/86-C.E., dated 10-2-1986 as amended. The Collector of Central Excise (Appeal), Calcutta had confirmed to the .....

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..... question were for the handicapped and that without their use the person concerned may become blind. We consider that these lenses are neither the artificial limbs, nor rehabilitation aids for the handicapped. The extended meaning as sought to be given to the handicapped is not justified by the language of the notification. No material has been placed before us whether the user of such intraocul .....

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