In Brief
Essilor India imported spectacle lenses and sought exemption from customs and excise duty under the 2006 exemption notification. The customs authority rejected the claim, treating the lenses as 'semi-finished' and therefore ineligible. The Supreme Court allowed the appeal, holding that these power lenses—which require customization per customer prescription but are otherwise complete optical products—qualify as finished spectacle lenses under the exemption notification. The 2005 shift from 6-digit to 8-digit tariff codes was merely technical and did not alter substantive duty treatment or exemption benefits. The appellant was entitled to the same exemption it had historically received.
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