https://www.taxtmi.com/caselaws?id=74554 Flame proof well glasses were held ineligible for exemption under Notification No. 106/77-Cus. because they were classified as outer glass shells or glass envelopes for electric lamps, not as lighting fittings within Chapter 85. The Tribunal treated the Chapter 85 exclusion in the tariff notes as decisive for customs classification and exemption, and held that a CVD assessment under Tariff Item 23A could not change that customs position. As the notification applied only to lighting fittings falling within Chapter 85, the exemption was denied and the appeal failed. en-us Thu, 26 May 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74554 Flame proof well glasses were held ineligible for exemption under Notification No. 106/77-Cus. because they were classified as outer glass shells or glass envelopes for electric lamps, not as lighting fittings within Chapter 85. The Tribunal treated the Chapter 85 exclusion in the tariff notes as decisive for customs classification and exemption, and held that a CVD assessment under Tariff Item 23A could not change that customs position. As the notification applied only to lighting fittings falling within Chapter 85, the exemption was denied and the appeal failed. Case-Laws Customs Thu, 26 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74554