- (1.) 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 Tariff Item No 85.18/27(4) of the Indian Customs Tariff Act, 1975.
(2.) The petitioner was engaged in manufacture of electric lamps of different size, shape and specification. In course of business, the petitioner had to import 'Tungsten Filaments' (hereinafter referred to as the imported goods) from abroad and that it was alleged that the Customs Authorities all along were imposing duty treating the same to be belonged to the group of Items mentioned in Chapter 21 and Heading No. 81.01.01/ 04(1) of the Indian Customs Tariff Act, 1975. Thereafter, the respondents all of a sudden decided to treat the said item under Chapter 80 and Heading No. 85.18/(27)(4) of the Indian Customs Tariff Act, 1975. On the basis of the said entry the respondents demanded duty at the rate of 100% plus 20% surcharge thereon contending inter alia, that the said item of import being a part of the lamp was conning 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 set, out hereinbelow :- "Electric Filament lamps and electric discharge lamps (excluding infrared and ultre - violet lamps) are - lamps electrically ignited photographic flash bulbs...100%."
(3.) The question involved in the writ application was whether the said imported goods came within the purview of Item 85.18/27(4) of the Indian Customs Tariff Act, 1975 as mentioned above. It was contended on behalf of the appellant in this appeal that the said imported goods were brought after cutting into size, shape and form and as such the same should be treated to be identifiable part of an electric bulb and should be assessed under that item.;