https://www.taxtmi.com/caselaws?id=85771 Electronic ignitors used to fire high-pressure sodium vapour lamps were treated as integral functional parts of those lamps and classified under Heading 85.39, sub-heading 8539.00, rather than as a ballast or a residuary item. Because sodium vapour lamps themselves fell within that heading, their parts were also held to fall under the same tariff entry. The related exemption for parts of goods classified under that heading was accordingly applied, and the exemption treatment accepted for the assessee was maintained. en-us Mon, 09 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85771 Electronic ignitors used to fire high-pressure sodium vapour lamps were treated as integral functional parts of those lamps and classified under Heading 85.39, sub-heading 8539.00, rather than as a ballast or a residuary item. Because sodium vapour lamps themselves fell within that heading, their parts were also held to fall under the same tariff entry. The related exemption for parts of goods classified under that heading was accordingly applied, and the exemption treatment accepted for the assessee was maintained. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85771