C.A. No. 001656 - 001854 / 2011
M/S ESSILOR INDIA P.LTD. vs COMMR.OF CUS.BANGALORE
Status
DISPOSED
Order Date
02-09-2016
Filed On
30-03-2010 02:18 PM
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View Full Judgment
AI Summary
Power lenses imported for customization per prescription qualify as "spectacle lenses" and not "semi-finished lenses," entitling importers to customs duty exemption notifications applicable to finished spectacle lenses; mere pre-customization status does not alter classification.