1996 (10) TMI 90 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal regarding the classification of component parts of photo electric colorimeters for countervailing duty. The Tribunal found that the bulbs in question were not covered under Item 32 of the Central Excise Tariff, but fell under Item 68. No counter-vailing duty was chargeable at the relevant time. The appeal was dismissed with no order as to costs.