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Interpretation of Indian Customs Tariff Act, 1975 regarding classification of tungsten filaments for import duty. Analysis: The writ petition considered whether tungsten filaments are liable to import duty under Item 81.01/04(1) or Item 85.18/27(4) of the Indian Customs Tariff Act, 1975. The petitioner, engaged in manufacturing electric lamps, imports tungsten filaments for this purpose. The dispute arose when the respondents sought to levy a higher import duty under Item 85.18/27(4) instead of the previous rate under Item 81.01/04(1). The respondents argued that the filaments should be assessed as part of electric bulbs, falling under a higher duty category. The court analyzed the provisions of the Indian Customs Tariff Act, specifically Item 81.01/04(1) and Item 85.18/27(4). It was noted that tungsten filaments, being made of tungsten, naturally fall under Item 81.01/04(1), which specifies base metals like tungsten. The court highlighted that the filaments, in their imported state, cannot emit light or electrical energy and require additional processes to become functional components of electric bulbs. Therefore, they do not fit the description of electric filament lamps under Item 85.18/27(4). The judgment referenced decisions from other High Courts to support the interpretation. The Calcutta High Court and the Delhi High Court had previously ruled in similar cases that tungsten filaments should be classified under the more specific entry of Item 81.01/04(1) rather than the general entry of Item 85.18/27(4). The Delhi High Court emphasized the principle that specific entries prevail over general ones in classification for customs duty. Ultimately, the court held that the tungsten filaments imported by the petitioner fall under Item 81.01/04(1) and are subject to the lower import duty rate applicable to base metals. The writ petition was allowed in favor of the petitioner, with the rule nisi made absolute, but without costs.
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