https://www.taxtmi.com/caselaws?id=41870 Special projection bulbs imported for a grinding machine were treated as component parts of machinery because they were specially shaped and manufactured for an inbuilt projection unit essential to the machine's effective working. The projection arrangement was not a mere lighting facility but a functional mechanism used to inspect the tools produced. On that basis, bulbs with special characteristics not required for ordinary illumination were classified under the machinery entry rather than as electric lighting bulbs, and the departmental classification under the lighting-bulb entry was rejected. en-us Thu, 13 Nov 1986 00:00:00 +0530 Mon, 07 Jun 2010 16:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41870 Special projection bulbs imported for a grinding machine were treated as component parts of machinery because they were specially shaped and manufactured for an inbuilt projection unit essential to the machine's effective working. The projection arrangement was not a mere lighting facility but a functional mechanism used to inspect the tools produced. On that basis, bulbs with special characteristics not required for ordinary illumination were classified under the machinery entry rather than as electric lighting bulbs, and the departmental classification under the lighting-bulb entry was rejected. Case-Laws Customs Thu, 13 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41870