https://www.taxtmi.com/caselaws?id=86066 A new classification ground not raised before the first appellate authority could not be introduced for the first time in further appeal, so the Revenue's Heading 85.31 plea was not entertainable. Navigational lights designed to flash signals to ships and port installations for safety warnings and collision prevention were treated as special signalling equipment rather than ordinary lighting, and were classified under Heading 85.30 of the Customs Tariff Act, 1975. The importer's classification was therefore upheld on the merits, and the Revenue challenge failed. en-us Thu, 28 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86066 A new classification ground not raised before the first appellate authority could not be introduced for the first time in further appeal, so the Revenue's Heading 85.31 plea was not entertainable. Navigational lights designed to flash signals to ships and port installations for safety warnings and collision prevention were treated as special signalling equipment rather than ordinary lighting, and were classified under Heading 85.30 of the Customs Tariff Act, 1975. The importer's classification was therefore upheld on the merits, and the Revenue challenge failed. Case-Laws Customs Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86066