https://www.taxtmi.com/caselaws?id=44361 Component parts of photo electric colorimeters were not classifiable under Item 32 of the Central Excise Tariff because that item covered only electric lighting bulbs and fluorescent lighting tubes, not bulbs or parts specially designed for scientific apparatus. The goods were therefore correctly classified under Item 68, and no countervailing duty was chargeable at the relevant time. en-us Wed, 09 Oct 1996 00:00:00 +0530 Fri, 25 Jun 2010 17:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44361 Component parts of photo electric colorimeters were not classifiable under Item 32 of the Central Excise Tariff because that item covered only electric lighting bulbs and fluorescent lighting tubes, not bulbs or parts specially designed for scientific apparatus. The goods were therefore correctly classified under Item 68, and no countervailing duty was chargeable at the relevant time. Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44361