https://www.taxtmi.com/caselaws?id=94459 A 31.5-watt electric filament bulb was treated as falling within the exemption entry for vacuum or gas-filled bulbs not exceeding 60 watts, because classification depended on the substantive tariff description and wattage rather than the mere presence of a filament. On that basis, it did not fall under the competing entry for electric filament or discharge lamps. The refund claim for differential duty was also maintainable, as the goods were imported for the appellant's own factory use and the duty burden had not been passed on, so Section 27B of the Customs Act did not bar the claim. en-us Mon, 20 Sep 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94459 A 31.5-watt electric filament bulb was treated as falling within the exemption entry for vacuum or gas-filled bulbs not exceeding 60 watts, because classification depended on the substantive tariff description and wattage rather than the mere presence of a filament. On that basis, it did not fall under the competing entry for electric filament or discharge lamps. The refund claim for differential duty was also maintainable, as the goods were imported for the appellant's own factory use and the duty burden had not been passed on, so Section 27B of the Customs Act did not bar the claim. Case-Laws Customs Mon, 20 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94459