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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of tungsten halogen bulbs as halogen lamps: excluded from nil-rate treatment and subject to standard duty.</h1> Tungsten halogen bulbs are defined separately in the Indian Standard Specifications as gas-filled lamps containing halogen gas and differ from general gas-filled lamps; therefore they are not eligible for the nil-rate concession under S. No. 4 and 5 and must be treated under the notification provision covering other bulbs, attracting the duty specified for that category.

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