https://www.taxtmi.com/caselaws?id=165623 Projection lamps imported as spares for a grinding machine were classified by their actual function and construction, not as ordinary electric lighting bulbs. Because the lamps were specially designed for use only in the machine, formed part of its optical equipment, required a cooling arrangement, and could not serve general illumination, they were treated as essential component parts of machinery. Item 72(3) applied to such machinery components, while item 60(2) operated as a residuary entry for electric lighting bulbs. The lamps therefore fell under item 72(3) and not item 60(2), and refund was allowable. en-us Mon, 03 Apr 1978 00:00:00 +0530 Mon, 04 Aug 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165623 Projection lamps imported as spares for a grinding machine were classified by their actual function and construction, not as ordinary electric lighting bulbs. Because the lamps were specially designed for use only in the machine, formed part of its optical equipment, required a cooling arrangement, and could not serve general illumination, they were treated as essential component parts of machinery. Item 72(3) applied to such machinery components, while item 60(2) operated as a residuary entry for electric lighting bulbs. The lamps therefore fell under item 72(3) and not item 60(2), and refund was allowable. Case-Laws Customs Mon, 03 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165623