1986 (8) TMI 249 - AT - Customs

Summary

Issues:
Classification of imported goods - Tungsten Filament Wire under item 70(1) or 73(23) ICT.

Detailed Analysis:
1. The judgment dealt with 14 appeals concerning the classification of imported Tungsten Filament Wire. The appellants argued for classification under item 70(1) or the residuary entry for metal manufactures under item 70(1) ICT, while the department assessed the goods as resistance wire under item 73(23) of the Indian Customs Tariff.

2. The appellants relied on a Delhi High Court judgment concerning Tungsten wire and argued that the Tungsten Filament Wire should not be classified as resistance wire under item 73(23) ICT. The department contended that technical aspects not considered by the High Court supported the classification under item 73(23).

3. The Tribunal considered the difference between Tungsten Wire and Tungsten Filament Wire, noting the latter's finer nature. The department argued that the wire's resistivity in the inert atmosphere inside the bulb made it a resistance wire under item 73(23) ICT.

4. The Tribunal rejected the department's argument, stating that the Delhi High Court judgment, the only relevant High Court precedent, ruled out item 73(23) for Tungsten Wire. The Tribunal held that item 70(1) ICT was the correct classification for the imported goods based on the Delhi High Court judgment and the parties' agreement.

5. The Tribunal declined the department's request to refer the matter to a Larger Bench, finding no conflict between previous Tribunal judgments. The Tribunal upheld the classification under item 70(1) ICT for the Tungsten Filament Wire and allowed the appeals in favor of the appellants.

This detailed analysis covers the classification dispute, the arguments presented by both parties, the technical aspects considered, the relevance of the Delhi High Court judgment, and the Tribunal's final decision on the correct classification under the Indian Customs Tariff.