https://www.taxtmi.com/caselaws?id=110641 The Tribunal ruled in favor of the appellants, M/s. Alwar Lamps Pvt. Ltd. and M/s. Design Auto Systems Ltd., in the classification dispute of auto bulbs under the Central Excise Tariff Act. The bulbs were classified under sub-heading 8539.10, as they met the criteria for retail sale price and packaging, contrary to the Revenue's claim under sub-heading 8539.90. The Tribunal emphasized the correct interpretation of legal provisions, setting aside the Revenue's assertion and allowing the appeals. en-us Thu, 08 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110641 The Tribunal ruled in favor of the appellants, M/s. Alwar Lamps Pvt. Ltd. and M/s. Design Auto Systems Ltd., in the classification dispute of auto bulbs under the Central Excise Tariff Act. The bulbs were classified under sub-heading 8539.10, as they met the criteria for retail sale price and packaging, contrary to the Revenue's claim under sub-heading 8539.90. The Tribunal emphasized the correct interpretation of legal provisions, setting aside the Revenue's assertion and allowing the appeals. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110641