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1990 (6) TMI 163 - CEGAT, NEW DELHIExtract: .......emical Technology, Bombay University has also opined that cut and moulded glasses manufactured by the appellants are spectacle lenses. 22. In view of the above observations, we hold that the product in question is correctly classifiable under Tariff Item 68 and not 23(A)(4). The appeal is accordingly accepted as already announced in the open Court.
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