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The appeal was filed against the order of the Collector of Customs (Appeals), Calcutta regarding the eligibility of flame proof well glasses for a customs duty benefit. The Tribunal upheld the decision that the glass shells for electric lamps are excluded from Chapter 85 of the Customs Tariff Act and therefore not eligible for the benefit under Notification No. 106/77-Cus. The Tribunal dismissed the appeal, stating that the goods do not fall under Chapter 85 CTA.
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