https://www.taxtmi.com/caselaws?id=86146 Fluorescent tubes were held classifiable as electronic tubes because technical evidence showed thermionic emission and an electron-tube function, so the exemption notification applied. The tube's fluorescent character did not change its essential functional nature. On import policy, the tube was not treated as consumer goods because it was not directly used by the ultimate consumer in its isolated form, but only as a component in a lamp system for lighting applications. The Tribunal therefore accepted the assessee's classification claim and rejected consumer-goods treatment under the Import and Export Policy 1985-88. en-us Mon, 23 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86146 Fluorescent tubes were held classifiable as electronic tubes because technical evidence showed thermionic emission and an electron-tube function, so the exemption notification applied. The tube's fluorescent character did not change its essential functional nature. On import policy, the tube was not treated as consumer goods because it was not directly used by the ultimate consumer in its isolated form, but only as a component in a lamp system for lighting applications. The Tribunal therefore accepted the assessee's classification claim and rejected consumer-goods treatment under the Import and Export Policy 1985-88. Case-Laws Customs Mon, 23 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86146