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<h1>Imported flint glasses for optical lenses qualify as Ophthalmic Blanks under IS Specification</h1> <h3>COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Versus DELTA LENS PVT. LTD.</h3> COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Versus DELTA LENS PVT. LTD. - 2004 (172) E.L.T. 464 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner's decision that imported flint glasses used in making optical lenses qualify as Ophthalmic Blanks under IS Specification IS : 8260 (Part-I) - 1976. The Department's appeal was dismissed. [Citation: 2004 (8) TMI 136 - CESTAT, MUMBAI]