1991 (6) TMI 142 - AT - Customs

Summary

Issues:
Classification of imported goods under Heading 75.04/06 or Heading 85.18/27(4) of the Customs Tariff Act, 1975.

Analysis:
The appellant, Mysore Lamp Works Ltd., contested the classification of imported lead-in-wires under Heading 75.04/06, while the revenue authorities argued for classification under Heading 85.18/27(4) of the Customs Tariff Act. The appellant relied on a previous Tribunal decision in their favor, which was affirmed by the Supreme Court in a related case. The Tribunal noted that the item imported was lead-in-wire and referred to the earlier findings that supported classification under Heading 75.04/06. The Supreme Court's order emphasized that the lead-in-wire required certain processes before functioning as a filament wire, leading to its classification as an article of Nickel. The Tribunal upheld its previous decision in light of the Supreme Court's findings, dismissing the revenue authorities' arguments.

The Tribunal reiterated its agreement with the earlier decision and the Supreme Court's affirmation, concluding that the imported goods should be classified under Heading 75.04/06. As a result, the appeals were allowed, directing the revenue authorities to implement the order accordingly. The judgment emphasized the importance of the Tribunal's previous decision and the Supreme Court's validation in determining the appropriate classification of the imported lead-in-wires. The Tribunal's decision aligned with the Supreme Court's view, leading to the dismissal of the revenue authorities' classification arguments and upholding the appellant's position.