https://www.taxtmi.com/caselaws?id=48860 Tungsten halogen lamps were held to fall outside the exempted category of gas filled bulbs or lamps because Notification No. 67/83-C.E. required classification and nomenclature to follow Indian Standard specifications, and those specifications treated tungsten halogen lamps as a distinct product. The lamps were therefore covered by Sl. No. 10 and attracted duty at the corresponding rate. The limitation objection was not decided by the referring Bench and was left open for consideration by the regular Bench. en-us Wed, 22 Nov 2000 00:00:00 +0530 Sat, 07 Aug 2010 09:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48860 Tungsten halogen lamps were held to fall outside the exempted category of gas filled bulbs or lamps because Notification No. 67/83-C.E. required classification and nomenclature to follow Indian Standard specifications, and those specifications treated tungsten halogen lamps as a distinct product. The lamps were therefore covered by Sl. No. 10 and attracted duty at the corresponding rate. The limitation objection was not decided by the referring Bench and was left open for consideration by the regular Bench. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48860