https://www.taxtmi.com/caselaws?id=94734 The Tribunal ruled in favor of the appellant, holding that the Tungsten Halogen Lamps qualified for the Nil rate of duty under serial No. 5 of the notification, rejecting the Department's attempt to reclassify them under a different category. The Tribunal emphasized adherence to the original grounds raised in notices and orders, concluding that the lamps met the criteria of a gas-filled lamp as per Indian Standard Specifications, thus entitling them to the Nil rate of duty. All four appeals were allowed in favor of the appellant. en-us Thu, 22 Jun 2000 00:00:00 +0530 Sat, 03 Dec 2011 13:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94734 The Tribunal ruled in favor of the appellant, holding that the Tungsten Halogen Lamps qualified for the Nil rate of duty under serial No. 5 of the notification, rejecting the Department's attempt to reclassify them under a different category. The Tribunal emphasized adherence to the original grounds raised in notices and orders, concluding that the lamps met the criteria of a gas-filled lamp as per Indian Standard Specifications, thus entitling them to the Nil rate of duty. All four appeals were allowed in favor of the appellant. Case-Laws Central Excise Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94734