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2007 (12) TMI 115 - CESTAT BANGALOREImported semi-finished spectacle lens - there are millions of combinations of various powers & depending on the individual needs the semi-finished lens is further worked upon to produce finished lens - in view of fact that they are optically worked they can be more appropriately considered only as optical elements so classifiable u/ch 9001 90 90 as other optical elements - held that the Exem. Not. 6/06 is not be available to semi-finished ophthalmic blanks- decision of lower authority upheld
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