https://www.taxtmi.com/caselaws?id=167544 The Tribunal rejected the appeals, concluding that lampholders could be classified under Item 61 of the Central Excise Tariff based on prevalent trade understanding, supported by industry standards and definitions. The decision emphasized interpreting tariff entries in line with common trade practices and accepted meanings within the commercial context, upholding the classification of lampholders as sockets under the relevant tariff item. en-us Thu, 03 May 1984 00:00:00 +0530 Wed, 24 Dec 2014 10:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167544 The Tribunal rejected the appeals, concluding that lampholders could be classified under Item 61 of the Central Excise Tariff based on prevalent trade understanding, supported by industry standards and definitions. The decision emphasized interpreting tariff entries in line with common trade practices and accepted meanings within the commercial context, upholding the classification of lampholders as sockets under the relevant tariff item. Case-Laws Central Excise Thu, 03 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167544