https://www.taxtmi.com/caselaws?id=167064 The Tribunal upheld the classification of Winker-Type Spare Bulbs under heading 85.18/27(4) as 'Electric Filament Lamps' for duty assessment, rejecting re-assessment under heading 90.25(1). It exempted the bulbs from countervailing duty under CET Item 32, deeming them specialized for scientific use and not covered under the said item. The appeal was partially allowed, emphasizing the specialized nature of the bulbs and their exemption from countervailing duty. en-us Mon, 25 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 10:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167064 The Tribunal upheld the classification of Winker-Type Spare Bulbs under heading 85.18/27(4) as 'Electric Filament Lamps' for duty assessment, rejecting re-assessment under heading 90.25(1). It exempted the bulbs from countervailing duty under CET Item 32, deeming them specialized for scientific use and not covered under the said item. The appeal was partially allowed, emphasizing the specialized nature of the bulbs and their exemption from countervailing duty. Case-Laws Customs Mon, 25 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167064