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2001 (2) TMI 134 - SC - CustomsWhether Rough Ophthalmic Blanks falls under tariff item No. 23-A(4) or under Residuary Tariff item No. 68 of Central Excise Tariff? Held that:- No hesitation to hold that Rough Optical Blanks would not come under Tariff Item No. 23A (4) and will come under Residuary Tariff Item No. 68. Thus the appeal has merit and it is allowed by setting aside the impugned judgment.
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