2008 (2) TMI 681

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....hri A.K. Madan, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. - This appeal has come up for hearing on the point of waiver of requirement of pre-deposit. The dispute relates to classification. While according to the assessee/appellant, the product falls under Tariff Item 9405, according to the Revenue, it falls under Tariff item 8539 31 10. 2. The matter was hear....

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....t or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. Various products have been specified under the said Tariff Item including CFL. Thus if product would qualify to be CFL, it would not fall under Tariff Item 9405. While CFL of Indian make can be fitted in any holder, the product in question cannot be used without making suitable provisions in the ....