1996 (10) TMI 90

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....-1996<br>4536 of 1985 - -<br>Central Excise<br>S.P. Bharucha and S.C. Sen, JJ. &nbsp; [Order]. - The subject of this appeal from the decision of the Customs, Excise and Gold Control Appellate Tr....

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....her bulbs were covered by Item 32 and it pointed out that the Central Board of Excise and Customs had taken a similar view in regard to the earlier tariff. The bulbs in question were, therefore, found....