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2005 (10) TMI 154 - CESTAT, MUMBAIExtract: .......lmic blanks, namely, ungrounded and unpolished and the item in dispute fall under chapter heading 90.01 as other optical elements optically worked and is not eligible for the benefit of exemption either under Notification No. 79/90 or 217/86. 5. In result, we set aside the impugned order and allow the appeal. (Dictated and pronounced in open Court)
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