2015 (11) TMI 1596

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..... nst the assessee. - C/476/2010-CU(DB) - Final Order No. C/A/53554/2015-CU(DB) - Dated:- 18-11-2015 - Shri R.K. Singh, Member (T) and Ms. Sulekha Beevi C.S., Member (J) None, for the Appellant. Shri R. Gupta, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal is filed against order-in-appeal dated 3-6-2010 which upheld order-in-original dated 23-11- .....

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..... is very specific and exemption notification has to be interpreted strictly. 5. We have considered the contentions of DR and the pleas taken by the appellant in its appeal. We find that Sr. No. 9 of list 30 appended to Notification No. 17/2001-Cus. exempts gonioscope, 3 mirror lens, special lenses for laser delivery, special diagnostic lenses (14D, 20D, 90D), Endo lens. Thus only 3 mirror lens .....

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..... ror lens, 3 mirror universal 18 mm OD and 4 mirror mini gonio LR are all gonioscopes for viewing the angle of the eye in case of glaucoma. The said letter in effect acknowledges that these three type of lenses are separately identified. Thus the said letter does not come to the rescue of the appellant. 6. In the light of the foregoing, we do not find any infirmity in the impugned order. The app .....

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