2001 (2) TMI 134

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.... No. 68 of Central Excise Tariff. 3.The appellant imported Rough Ophthalmic Blanks and was called upon to pay counter-vailing duty, which was paid. The Appellate Collector of Customs, Mumbai in another appeal held that Rough Ophthalmic Blanks could be charged to duty only under Residuary Tariff item No. 68. The appellant, therefore, applied to the Assistant Collector of Customs (Incharge of Refund), Madras claiming refund of the above counter-vailing duty, which was rejected. The appeal and the review filed by the appellant were also dismissed. Thereafter, the appellant filed the appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The Tribunal heard the appeal filed by the appellant along with other appeals ....

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....ese authorities as we have already explained how Rough Ophthalmic Blanks are made and this is not disputed. 7.According to learned Counsel for revenue, Rough Ophthalmic Blanks would fall under the above Tariff Item 23-A(4), as these are articles of glass. 8.Tariff Item 23-A(4) after amendment on 1-3-1979 read as follows : - "other glass, glassware including tableware" 9.Tariff item 68 is of residuary character and relates to all other goods not elsewhere specified. The rate of duty is higher if the product falls under Tariff Item No. 23A(4) then if it fell under Tariff Item No. 68. 10.It is settled position of law that in interpreting items in Status like Excise Acts or Sales Tax Acts resorts should be had not to the scientific or tech....