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2004 (8) TMI 136 - AT - CustomsExtract: .......he notification of the impugned goods. 2. Since flint glasses are used in the making of lenses, we are of the view that the Commissioner has correctly placed reliance on the IS specification 8260 for extending the exemption meant for Ophthalmic Blanks to such glasses. As such, we do not see any merit in the Department s appeal and dismiss the same.
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