2001 (1) TMI 743

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....Advocate, for the Respondent. [Order per: Gowri Shankar, Member (T) - In coming to his conclusion that the goods described as "semi-finished blanks" manufactured by M/s. Forbes Gokak Ltd., the respondent to this appeal, are lenses which are exempted by Notification 79/90, the Commissioner (Appeals) has relied upon the opinions of the Head of the Department of Ophthalmology of Grant Medical C....