https://www.taxtmi.com/caselaws?id=86008 Xenon flash tubes imported for assessment were treated as electronic tubes for purposes of a customs exemption notification, because their technical character and circuitry showed that they converted stored electrical energy into a light flash through an electronic circuit. Their tariff classification as discharge lamps did not defeat eligibility, since notification coverage turned on whether the goods answered the description of electronic tubes. A Department of Electronics certificate was relevant to actual user status, but the customs authorities remained responsible for deciding final notification coverage. The imported goods were held to fall within the notification, and exemption could not be denied on the basis of tariff classification alone. en-us Tue, 24 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86008 Xenon flash tubes imported for assessment were treated as electronic tubes for purposes of a customs exemption notification, because their technical character and circuitry showed that they converted stored electrical energy into a light flash through an electronic circuit. Their tariff classification as discharge lamps did not defeat eligibility, since notification coverage turned on whether the goods answered the description of electronic tubes. A Department of Electronics certificate was relevant to actual user status, but the customs authorities remained responsible for deciding final notification coverage. The imported goods were held to fall within the notification, and exemption could not be denied on the basis of tariff classification alone. Case-Laws Customs Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86008