https://www.taxtmi.com/caselaws?id=89236 Tariff classification of halogen lamps turned on their commercial identity, principal use, and trade understanding rather than a conditional ability to emit ultraviolet rays. Because the lamps were marketed as single projection lamps and were not regarded in trade as ultraviolet lamps, the incidental possibility of UV emission was insufficient to support classification under Tariff Heading 85.18/27(1) read with Customs Notification 46/83. They were held classifiable under Tariff Heading 85.18/27(4), and the lower appellate classification was set aside in favour of the Revenue. en-us Mon, 24 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89236 Tariff classification of halogen lamps turned on their commercial identity, principal use, and trade understanding rather than a conditional ability to emit ultraviolet rays. Because the lamps were marketed as single projection lamps and were not regarded in trade as ultraviolet lamps, the incidental possibility of UV emission was insufficient to support classification under Tariff Heading 85.18/27(1) read with Customs Notification 46/83. They were held classifiable under Tariff Heading 85.18/27(4), and the lower appellate classification was set aside in favour of the Revenue. Case-Laws Customs Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89236