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1986 (12) TMI 203 - CEGAT, NEW DELHIExtract: .......rticle is not a watch glass since it is made of acrylic which is a plastic material and not glass. But they also admit that the article, though technically a watch crystal, is commonly known as watch glass. In the circumstances, the classification made by the department under the alternative heading 39.07 cannot be faulted. 3. We reject the appeal.
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