https://www.taxtmi.com/caselaws?id=82028 Photo tubes used as light-sensitive components in a spectrophotometer were classified under Heading 85.18/27 because they formed part of the electronic device and the classification objection was not pursued in a contrary manner. The exemption under Notification No. 172/77-Cus. remained available because the exclusion for electronic valves and tubes used as display devices did not apply: the photo tubes only converted light into electrical signals, while the panel meter performed the display function. On that functional basis, the department's challenge to the refund and concessional duty benefit failed, and the assessee retained the exemption. en-us Mon, 27 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82028 Photo tubes used as light-sensitive components in a spectrophotometer were classified under Heading 85.18/27 because they formed part of the electronic device and the classification objection was not pursued in a contrary manner. The exemption under Notification No. 172/77-Cus. remained available because the exclusion for electronic valves and tubes used as display devices did not apply: the photo tubes only converted light into electrical signals, while the panel meter performed the display function. On that functional basis, the department's challenge to the refund and concessional duty benefit failed, and the assessee retained the exemption. Case-Laws Customs Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82028