TaxTMI 
TaxTMI 
1986 (8) TMI 249
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....owever, on the learned representative of the department pointing out the need to file 11 supplementary appeals and our direction to the appellants to do so, the appellants have since done the needful. We have condoned the delay in filing the supplementary appeals. Appeal No. C-833/78-B2 appeal to be a duplicate of Appeal No. C-160/78-B2. However, Appeal No. C-265/80-B2 is a separate one and arises out of different order-in-appeal. 2. The 14 appeals now under consideration involve a common point at issue and relate to the same appellants. They are, therefore, being disposed of by this common order. 3. The appellants imported Tungsten Filament Wire, as per the description given in the import invoices and the bills of entry in ....
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.... in Civil Writ Petition No. 710/1979 - M/s. Kalpana Industries v. Union of India and others. The learned representative of the department asserted that though this was the only High Court judgment on the point at issue, yet the Tribunal was not bound to follow it because - (1) the judgment was concerned with Tungsten wire and not Tungsten Filament Wire; (2) certain technical aspects of the matter had not been placed before the High Court; (3) while the judgment had quashed the classification under tariff item 73(23) on the ground that the goods were not resistance wire, it had not indicated the alternate entry applicable to the goods; and (4) the Supreme Cou....
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....came from the resistivity of the wire which increased manifold (from 5 to 90) in the inert atmosphere inside the bulb and that, therefore, Tungsten Filament Wire was a resistance wire answering the specific description of item 73(23). The appellants sought to rely on the opinion of an expert, Dr. G.G. Kalthod. However, since the said opinion was fresh evidence and had not been produced, much less tested, before the lower authorities, the Bench did not permit its being taken on record. The appellants then gave a demonstration in which Tungsten Filament Wire, when connected to electric current in the ordinary atmosphere, blew up in about a second. From this, they sought to show that Tungsten Filament Wire had no resistivity to speak of outsid....
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....t indicated the tariff entry applicable to the goods and has merely ruled out item 73(23) for them, it is now the common case of both parties that the only other possible entry is 70(1) ICT. Item 70(7) ICT mentioned by the appellants to begin with but dropped later by them relates to virgin metal in primary form while the goods are manufactures of metal (Tungsten) and hence item 70(1) ICT relating to metal manufactures is more appropriate. No other relevant entry has been brought to our notice by either party. We also find from the opening paragraph of the Delhi High Court judgment that it was the admitted position of both parties before the said High Court that if Tungsten Wire did not fall under item 73(23), "it will admittedly be exigibl....