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TMI Blog1989 (1) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... Harish Chander, Member (J)]. - The Mysore Lamps Works Limited had filed a revision application to the Additional Secretary, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order-in-appeal No. C3/1026/80 dated 23.8.80 passed by the Appellate Collector of Customs, Madras. The said revision application stands transferred to the Tribunal in terms of the provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Customs had confirmed the findings of the Assistant Collector and had rejected the appeal. 3. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 4. Shri Hariharan, Accounts Officer of the appellant company has appeared on behalf of the appellant. He has reiterated the contentions made in the revision application. He has pleaded that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dramouli, the learned Departmental Representative, who had argued the case at that time may be adopted on behalf of the revenue. He has pleaded for the dismissal of the appeal. 6. We have heard both the sides and have gone through the facts and circumstances of the case. The facts are not disputed. Both the sides agree that the imported item is lead-in-wires. We do not find any reason why the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n numbers, it would be necessary to decide which of the competing entries in the Tariff would be more appropriate. In a similar case of tungsten Filament wires, which require further processing before fitment into lamps, the High Courts have held them to be "articles of tungsten". Evidence has been lead by the Appellants, and this has not been controverted by the Department, that these lead-in-wir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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