1988 (5) TMI 280

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.... [Order per : V.P. Gulati, Member (T)].  - This is an appeal filed against the order of the Collector of Customs (Appeals), Calcutta. The short point for consideration is whether flame proof well glasses are eligible for benefit of Notification No. 106/77-Cus. The same matter was heard before this Tribunal in respect of the very same appellant in the case reported in 1983 E.L.T. 384. Th....

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....(flame proof) fall in Chapter 85. On the contrary, what the notification says is that only such lighting fittings (flame proof) which fall in Chapter 85 would get the concession contained in the said notification and since glass envelopes or shells for electric lamps are specifically excluded from Chapter 85, they go out of the scope of Notification No. 106/77-Cus. too and for the same reason the ....

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....fall under Heading 85 and in that view of the matter, benefit of Notification No. 106/77 would become available to the goods as the goods would fall under Chapter 85 CTA. We observe that the Tribunal while deciding the classification of the goods has held that the envelopes or shells stand excluded from the scope of Chapter 85 CTA. We observe that Tariff Item 23A covers Glass Shells, Glass Globes ....