9911796707
TMI Blog2016 (5) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The adjudicating authority as well as the CESTAT have been influenced by the fact that the goods in question were re-classified as “semi-finished spectacle lenses” and on that basis it is held that since these were semi-finished spectacle lenses and not finished one, the benefit of exemption notification which is available only in the case of spectacle lenses, i.e., that is finished spectacle lenses, would not be available to the appellant herein. This approach of the authorities below was clearly erroneous. It is the power lenses which were imported by the appellant herein. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er classified the goods under the Chapter Heading 9001.90.90 of the Customs tariff and further denied the benefit of Notification No.06/06 CE dated 1st March, 2006 on the ground that the goods were to be treated as semi-finished spectacle lenses whereas the Notification dated 1st March, 2002 provided for exemption only in respect of finished spectacle lenses. The appeal filed by the appellant was dismissed confirming the order of the adjudicating authority. Further, appeal before the CESTAT has met the same fate. Two aspects need to be taken note of while determining as to whether the appellant would be entitled to the benefit of Notification dated 1st March, 2006. The first pertains to the historical background under which such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise revenues and insofar as tariff regime is concerned it did not undergo any change. This was so stated and clarified by the Department itself in its circular dated 25th February, 2005, Para 3 whereof reads as under:- 3. Notification No.3/2005-C.E., dated 24th February 2005 has been issued to preserve the existing duty rates on specified commodities where effective rates were built into the six-digit tariff, but are now subject to different tariff rates in the 8-digit code. This is subject to any subsequent changes. This is so stated even in Notification No.1/2005 CE dated 24th February, 2005 in the following words:- This notification intends to take care of the technical changes adopted in the numbering scheme for Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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