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of <h1>Tribunal classifies carbon filament lamps under different heading, dismissing appeals.</h1> The Tribunal upheld the Revenue's assessment, classifying carbon filament lamps under Heading 8539 instead of the appellants' preferred Heading 8543. The ... Classification The appellants filed refund claims for carbon filament lamps, seeking classification under Customs Tariff Heading 8543, but the Revenue assessed them under Heading 8539, which includes electric filament lamps. The Tribunal upheld the Revenue's assessment, stating that the lamps are rightly classified under Heading 8539. The appeals were dismissed.
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