https://www.taxtmi.com/caselaws?id=165937 Imported flame proof well glasses were treated as outer glass shells of electric lamps used in mines and, as such, as glass envelopes for electric lamps excluded from Chapter 85 by Note 1(b). Trade literature and technical descriptions as components of lighting fittings did not override the statutory tariff exclusion. Because Notification No. 106/77-Cus. applied only to flame proof lighting fittings falling within Chapter 85, the goods could not claim the concession. The alternative claim that they were insulating fittings for electrical equipment was also rejected, and the departmental classification was upheld. en-us Mon, 03 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 11:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165937 Imported flame proof well glasses were treated as outer glass shells of electric lamps used in mines and, as such, as glass envelopes for electric lamps excluded from Chapter 85 by Note 1(b). Trade literature and technical descriptions as components of lighting fittings did not override the statutory tariff exclusion. Because Notification No. 106/77-Cus. applied only to flame proof lighting fittings falling within Chapter 85, the goods could not claim the concession. The alternative claim that they were insulating fittings for electrical equipment was also rejected, and the departmental classification was upheld. Case-Laws Customs Mon, 03 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165937