2005 (10) TMI 154

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..... rder of the Commissioner (Appeals) who has set aside the order of the Additional Commissioner, who had confirmed the duty demand of semi-finished 'Ophthalmic Blanks', holding them to be a distinct intermediate product which was not eligible to the benefit of exemption Notification No. 79/90, dated 20th March, 1990. 2. As none appeared for the appellant we have heard the learned SDR and perused t .....

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..... Chapter Heading 90.01 covers "lenses as well as other optical elements, other than such elements of glass not optically worked" and the goods in question are admittedly optically worked as they are ophthalmic blanks. The benefit of captive consumption Notification No. 217/86, dated 1-3-86 is also not available for the reason that ophthalmic blanks are further used in the manufacture of lenses whi .....

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