https://www.taxtmi.com/caselaws?id=74836 The Tribunal ruled in favor of the appellant, classifying the lenses under Tariff Item 68 of the Central Excise Tariff. The decision emphasized the distinct properties of optical glass compared to ordinary glassware, highlighting the importance of specific characteristics in determining classification. The Tribunal found that the Revenue failed to prove the incorrect classification under Tariff Item 68, leading to the quashing of the lower authority's order and allowing the appeal in favor of the appellant. en-us Tue, 14 Jan 1986 00:00:00 +0530 Sat, 11 Jun 2011 13:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74836 The Tribunal ruled in favor of the appellant, classifying the lenses under Tariff Item 68 of the Central Excise Tariff. The decision emphasized the distinct properties of optical glass compared to ordinary glassware, highlighting the importance of specific characteristics in determining classification. The Tribunal found that the Revenue failed to prove the incorrect classification under Tariff Item 68, leading to the quashing of the lower authority's order and allowing the appeal in favor of the appellant. Case-Laws Central Excise Tue, 14 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74836