1983 (1) TMI 252

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....S. Venkatesan, Sr. Vice-President, Smt. S. Duggal, Member (J), and Shri K..L. Rekhi, Member (T)]. - In this case, the Appellate Collector allowed the claim of the appellants in respect of basic customs duty on the goods imported, namely, protector screen filter glasses of welders, unmounted, on the ground that these were optical glasses, polished and optically worked and, therefore, classifiable u....

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....nder Item 68 of the Central Excise Tariff and since after the Appellate Collector's decision the goods fell under Heading 90.01 CTA and the corresponding Central Excise classification was Item 68. The Department would have no objection if the appellants claim for countervailing duty was allowed under Notification No. 364/76-Cus. Shri Bhandarkar, stated that the appellants had no objection to this ....