1999 (9) TMI 456

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....he Respondents. [Order per : Justice K. Sreedharan, President]. - These appeals relate to claim of refund made by the appellant. In the first appeal the claim was for Rs. 17,100/- and in the second appeal it is for Rs. 34,586. Facts relating to claim of these refunds are in relation to two consignments of electric filament bulbs imported by the appellant. As per the Bill of Entry the goods impo....

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....iption in the Bill of Entry, the authorities took the view that Sl. No. 9 in the notification quoted above must apply. The view was taken because Sl. N. 4 did not make mention of "filament". It is common knowledge that electric bulb should be either vacuum or gas filled. Filament placed inside the bulb can burn and give light if it is vacuum or gas filled. Presence of oxygen inside the bulb will c....