2003 (11) TMI 407

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....ith Roopesh Kumar and Manish Pushkarna, Advocates, for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. - The appellants are manufacturers of auto bulbs. These fall under Sub-heading No. 8539 of the Central Excise Tariff. The appellants claimed the classification under Sub-heading No. 8539.10 whereas the department claimed classification u....

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....er. There is no allegation that the retail price of the bulbs manufactured and sold in retail is exceeding Rs. 20/-. The retail price of Rs. 8/- per piece as declared is also not challenged. The only ground for denying classification under Sub-heading No. 8539.10 is that, the sale is not in retail but in bulk and retail price is not affixed on the individual bulbs as required under the Standards o....