COLLECTOR OF CUSTOMS MADRAS Vs. MYSORE LAMPS WORKS LIMITED
SUPREME COURT OF INDIA
COLLECTOR OF CUSTOMS,MADRAS
MYSORE LAMPS WORKS LIMITED
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(1.)These appeals are under S. 130e of the Customs Act. The question for consideration in these cases is whether the lead-in-wire should be treated as a part of electric lamp or whether it should be classified as an article of Nickel. The contention of the respondent in these appeals has been upheld by the tribunal that the lead-in-wire is required to undergo certain processes before it can perform the function of a filament wire. It appears to us that the more appropriate classification is that it is an article of Nickel. It further appears that this view has been accepted by the judgments of certain other high courts and the Department, except on a short point, has accepted the said finding.
(2.)Having regard to the aforesaid, we are of opinion that the view taken by the tribunal should not be interfered in these appeals. The appeals are, accordingly, dismissed.
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