2004 (8) TMI 136

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....Heard both sides. We find that while passing the impugned order the Commissioner has observed as follows :- "I have examined the impugned order-in-original and considered the points raised in the appeal and those urged at the time of personal hearing.  I observe that the imported goods are flint glasses and are used in the making of fused bifocal lens by fusing it with woven glass. Accordi....