TMI Blog1983 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... Vice-President, Smt. S. Duggal, Member (J) and Shri K.L. Rekhi, Member (T)]. - In this case, flame proof well glasses imported by the appellants were assessed under heading 70.21 of the Customs Tariff Act, 1975 read with item 23A(4) of the Central Excise Tariff. The appellants claimed refund of the differential duty saying that the goods were lighting fittings falling under Chapter 85 Customs Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem similarly, the notification No. 106/77-Cus.., which gave duty concession to a number of mining safety articles specifically listed lighting fittings (flame proof) at S. No. 5 and said that these fittings fell in Chapter 85 and that the goods imported were not glass envelopes but insulating fittings for electrical equipment which were not excluded from Chapter 85 but which, on the contrary, wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting fittings for electrical equipment was put forth for the first time now only during hearing before the Tribunal and was in any case not entertainable as the goods were nothing more than outer glass shells or envelopes for electric lamps which were excluded from the scope of Chapter 85. 5. We have given our earnest consideration to the matter. On seeing the sample, we find that the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et the concession contained in the said notification and since glass envelopes or shells for electric lamps are specifically excluded from Chapter 85, they go out of the scope of notification 106/77-Cus.., too and for the same reason the belated plea of their being brought in Chapter 85 as insulating fittings for electrical equipment is also not tenable. 6. Accordingly, we uphold the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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