Home Case Index All Cases Customs Customs + AT Customs - 1996 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (1) TMI 191 - CEGAT, NEW DELHIExtract: .......collars form parts of complete bulbs in the form in which they are traded and normally used. Hence, the imported articles without caps and collars cannot be treated as bulbs even though on being connected to the source of power, light could be produced. 12. In view of the above position, the impugned orders are set aside and the appeal is accepted.
|