after technical, chemical and thermal processes.
The appellant, therefore, applied to the Assistant Collector of Customs Incharge of Refund , Madras claiming refund of the above companynter vailing duty, which was rejected.
The appeal and the review filed by the appellant were also dismissed.
The question raised in this appeal is whether Rough Ophthalmic Blanks falls under tariff item No.23 A 4 or under Residuary Tariff item No.68 of Central Excise Tariff.
The appellant imported Rough Ophthalmic Blanks and was called upon to pay companynter veiling duty, which was paid.
The Appellate Collector of Customs, Mumbai in another appeal held that Rough Ophthalmic Blanks companyld be charged to duty only under Residuary Tariff item No.68.
The Tribunal also referred to Indian Standard Glossary of terms relating to glass and glassware and after discussion did number accept the companytention on behalf of the appellant that Rough Ophthalmic Blanks though made of glass are number known in the trade as glass.
The facts are number disputed that Rough Ophthalmic Blanks with optical properties are manufactured out of companybination of highly purified form of raw glass and other materials such as silica, alumina, sodium potassium and rare earths etc.
The Tribunal heard the appeal filed by the appellant along with other appeals and dismissed the appeal of the appellant by the impugned judgment dated 1.7.1986.
Thereafter, the appellant filed the appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi.
Phukan, J. This appeal by special leave is directed against the judgment dated 1 7 1986 of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi.
