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1996 (9) TMI 389 - CEGAT, NEW DELHIExtract: .......e spectacle lenses the opthalmic lenses have to undergo several processes as noted by us. The findings arrived at by the lower authorities that the imported item does not fall within the description appearing in Sl. No. 7 of the Notification is sustainable. In that view of the matter, we do not find any merits in this appeal and we reject the same.
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