I am directed to refer to the subject mentioned above and to say that a doubt has been raised whether Blank Intra Ocular Lenses are eligible for exemption under the erstwhile Notification No. 23/98-Cus. dated 2.6.98, serial No. 247 (list 23) or not. Notification No. 23/98-Cus., serial 247, covers medical equipment and other goods as specified in list 23 and parts required for manufacture of these equipments. A view has been expressed that Blank Intra Ocular lenses being an intermediary product and not medical equipment or parts thereof as per the list 23, are not covered under the above notification and therefore not eligible for the concession.

2. It is observed that item No. 12 of list 23 of serial No. 247 of Notification No. 23/98-Cus. dated 2.6.98 specifically covers "Intra ocular lenses". The issue, therefore, remains is whether "Blank Intra Ocular lens" can be called "Intra Ocular Lens" or not.

3. Intra ocular lens is made of Medical Grade Polymethyl Methacrylate (PMMA) with UV chromophore. Rectangular PMMA sheets, after several operations, are compressed into Rough Discs with no Haptics or Optics. After several operations thereafter, the lens emerges with a polished surface with all optical properties. This is described as an Intra-Ocular lens. Whatever work is done subsequently is associated with post lens manufacturing only since no property of the lens is changed thereafter. At the time of importation, the Blank Intra-Ocular lens has all the optical and functional properties. The only activity involved, after importation, is right sizing of the Haptics and sterilisation and packing.

4. The matter was also discussed at the Conference of Commissioners of Customs on Tariff and Allied mattes held in June 2001, at Mumbai. The conference concluded that for Blank Intra Ocular Lens the right sizing of the haptics has nothing to do with the optical properties of the lens. The conference also examined a sample of the product and observed that the product is marketed as Intra Ocular Lens only. The conference concluded that Blank Intra Ocular Lens is eligible for the benefit of Notification No. 23/98-Cus serial No. 247.

5. In view of the above, it is hereby clarified that Blank Intra Ocular Lens falls in the category of "Intra-Ocular lens" and is eligible for the benefit of Notification No. 23/98-Cus. dated 2.6.98 (Sl. No. 247, list 23, item 12).

6. This clarification will apply to subsequent notification also, namely 21/2002-Cus. dated 1.3.2002 (Sl. No. 367, List 38, item 12).

7. This may be brought to notice of all concerned.

8. Please acknowledge receipt of this circular.
 

Sd/-
(H.K. Sharma)
Senior Technical Officer (TU)
F.No. 521/38/2000-Cus (TU)