- (1.) The appellant herein had imported certain spectacle lenses which were treated by the Department as "semi -finished spectacles lenses". In respect of these imports the appellants filed Bill of Entry classifying the same under Customs Tariff Heading 9001.40.90 & 9001.50.00, depending upon the nature of material of the said lenses. While classifying these lenses under the aforesaid heading, the appellant also sought exemption from payment of CV duty equivalent to Central Excise Duty under Notification No.6/06CE dated 1st March,2006. The assessing authority however 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.
(2.) 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 were treated till the Notification dated 1st March, 2006 and on that basis the determination will be made as to whether Circular dated 25th February, 2005 by which the Notification dated 24th February, 2005 giving re -alignment of new 8 digit headings was introduced in spite of earlier 6 digit headings.
(3.) It is not in dispute that the spectacle lenses have already been attracting nil duty. This was so fixed in the tariff schedule itself till 2004. In the year 2004 spectacle lenses, intra -ocular lenses and contact lenses in respect of 8% duty was prescribed in the tariff schedule. Simultaneously with effect from the same date, general exemption notification No.6/2002 -CE dated 1st March,2002 as amended on 9th July, 2004, the aforesaid spectacle lenses intra -ocular lenses and contact lenses were given exemption from payment of any duty. It is also an admitted fact that the appellant was not paying any CV Duty equivalent to Central Excise Duty by virtue of tariff entry which was there prior to 2004 and even this position continued even for the period of 2004 -2005 as the appellant was given benefit of general exemption notification No.52, read with Notification dated 6 of 2002 as amended by Notification 23 of 2004.;