https://www.taxtmi.com/caselaws?id=50656 Telescopic lighting towers were held to fall under Heading 7308.20 because their iron and steel construction gave them the essential character of a tower, and the residuary Heading 8543.00 could not apply where a specific structural description was available. The cost of fitted lamps was includible in assessable value because the tower was functionally complete only when supplied with those integral lights, even if some towers might sometimes be sold without them. Penalty for failure to obtain registration was sustained, as the explanation of bona fide belief was not accepted and the omission to comply with registration requirements was treated as unjustified. en-us Thu, 23 Aug 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50656 Telescopic lighting towers were held to fall under Heading 7308.20 because their iron and steel construction gave them the essential character of a tower, and the residuary Heading 8543.00 could not apply where a specific structural description was available. The cost of fitted lamps was includible in assessable value because the tower was functionally complete only when supplied with those integral lights, even if some towers might sometimes be sold without them. Penalty for failure to obtain registration was sustained, as the explanation of bona fide belief was not accepted and the omission to comply with registration requirements was treated as unjustified. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50656