https://www.taxtmi.com/caselaws?id=165589 Lightning arresters sold as finished electrical goods could not be classified as porcelain ware merely because a porcelain shell formed one component of the product. The tariff entry applied to porcelain ware as such, and the department had not established that the assessee manufactured porcelain ware as an independent marketable commodity. The presence of porcelain in the finished article did not make the whole product dutiable under the porcelain ware heading. Relying on earlier tariff construction involving similar use of porcelain components in another electrical article, the court held that excise duty on the porcelain content was unsustainable and set aside the levy in favour of the assessee. en-us Thu, 14 Jul 1977 00:00:00 +0530 Sat, 02 Aug 2014 12:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165589 Lightning arresters sold as finished electrical goods could not be classified as porcelain ware merely because a porcelain shell formed one component of the product. The tariff entry applied to porcelain ware as such, and the department had not established that the assessee manufactured porcelain ware as an independent marketable commodity. The presence of porcelain in the finished article did not make the whole product dutiable under the porcelain ware heading. Relying on earlier tariff construction involving similar use of porcelain components in another electrical article, the court held that excise duty on the porcelain content was unsustainable and set aside the levy in favour of the assessee. Case-Laws Central Excise Thu, 14 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165589