https://www.taxtmi.com/caselaws?id=41861 Imported tungsten filaments were held not to be classifiable as electric filament lamps or identifiable parts or components of such lamps under Tariff Item No. 85.18/27(4), because they were only filament parts requiring further processing before they could function as lamp components. In the absence of a clear statutory criterion, commercial parlance governed the classification exercise, and the goods did not answer the higher-duty description. They were therefore assessable under Heading No. 81.01.01/04(1) as base metals and articles thereof, and the classification challenge failed. en-us Wed, 26 Nov 1986 00:00:00 +0530 Mon, 07 Jun 2010 15:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41861 Imported tungsten filaments were held not to be classifiable as electric filament lamps or identifiable parts or components of such lamps under Tariff Item No. 85.18/27(4), because they were only filament parts requiring further processing before they could function as lamp components. In the absence of a clear statutory criterion, commercial parlance governed the classification exercise, and the goods did not answer the higher-duty description. They were therefore assessable under Heading No. 81.01.01/04(1) as base metals and articles thereof, and the classification challenge failed. Case-Laws Customs Wed, 26 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41861