1986 (11) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- This appeal arises from the judgment and order dated 10th August, 1978 passed by the learned Trial Judge by which the learned Judge made the Rule absolute and quashed the order dated 17th February, 1977 which was annexure 'C' to the main writ application and restrained the respondents from assessing the goods imported by the Petitioner which were the subject matter of the application under Tarif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thereon contending inter alia, that the said item of import being a part of the lamp was coming under that entry. Item No. 81.01/04(1) is set out herein below :- "Tungsten molybdenum tantalum and other base metals, wrought or unwrought and articles thereof. (1) Not elsewhere specified 60%. Item No. 85.18/27(4) is sellout hereinbelow :- "Electric Filament lamps and electric discharge la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ff item inasmuch as the said goods were incapable of any independent use. As the said filaments had to be coated and sprayed with a material known as Getter and thereafter had to undergo certain soldering process in order to become a component of an electric lamp in the sense that it can emit or generate electrical energy. 5. The learned Judge on consideration of the relevant item and the submi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....question was whether the goods in question should come under one entry or the other of the Customs Tariff Act. This undoubtedly require some evidence to be taken at the time of assessment of duty but unless by the law an identifiable, uniform and determinate test is laid down by which the goods in question could be distinguished properly, it would create confounding controversy and would give rise....