TMI Blog1980 (11) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of electric lamps the petitioner imports from abroad tungsten filaments. The imported tungsten filaments are subject to levy of customs duty in accordance with the customs Tariff and the Import Trade Control Rules and Procedures. Till 1976, the import duty of tungsten filaments were levied and collected at the rate of 60% plus 15% surcharge on the basis that the tungsten filaments fell within the group of Items mentioned in item No. 81.01/04 (1) of the Indian Customs Tariff Act, 1975. In 1976, the respondents called upon the petitioner to pay import duty on tungsten filaments at the rate applicable under Item 85.18/27(4) of the Indian Customs Tariff Act, 1975, the rate for which is 100% duty plus 20% surcharge. In these circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 81.01/04(1). It is equally not disputed that these filaments cannot straightaway be used in electric lamps as they are not capable of emitting light or electrical energy. They have to be subjected to a process of spraying and coating with a material known as getter and thereafter to a soldering process. It is only thereafter that it will become capable of generating electrical energy. Then only it can become a component of electrical bulbs. In the circumstances, it cannot certainly fall within Item 85.18/27(4). On the other hand, when it clearly falls under Item 81.01/04 (1), I am unable to understand how the respondents can bring it within item 85.18/27(4). The above conclusion receives support from two decisions, one of the Calcutta Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not satisfy the description of the electrical go- ods in the latter tariff item. This contention of the petitioner therefore succeeds. 5. In Civil W.P. No. 562 of 1978 - M/s Sylvania and Laxman Ltd., Delhi v. Union of India, Deshpande, C.J. of the Delhi High Court observed as follows- "On the other hand, entry 85.18/27(4) is electric filament lamps of which the tungsten filament is only one component. It is argued for the customs authorities that the tungsten filament being the part of the electric filament lamps should be deemed to be covered by the description in entry 85.18/27. This argument would have had force if there was no article more specific covering in its description the articles imported by the petitioner. It is quite cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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