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1999 (8) TMI 229

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....nnedy, JDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Shah & Shah the only issue agitated for our consideration is whether the contact lenses and intro-ocular lenses were eligible for the benefit of Notification No.71/86-C.E., dated 10-2-1986 as amended. The Collector of Central Excise (Appeal), Calcutta had confirmed to the Order passed by the ....

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