REAL OPTICAL CO. vs APPELLATE COLLECTOR OF CUSTOMS

The Supreme Court ruled on the classification of Rough Ophthalmic Blanks under the Central Excise Tariff, determining that they fall under Tariff Item 23-A (4) as articles of glass, rather than the residuary Tariff Item 68. The Court emphasized that the classification should be based on how the product is identified by users rather than its manufacturing process. The appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's decision was dismissed, affirming the Tribunal's interpretation of the tariff items.