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1969 (2) TMI 62 - HC - CustomsExtract: .......rismatic and non-prismatic binoculars also, the authorities were really having in mind the position that opera glasses are only one form of binoculars and not different from them altogether. For the above reason, I see no grounds to interfere with the decision of the Revenue, in these writ petitions. 8. The writ petitions are accordingly dismissed.
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