1997 (11) TMI 315 - AT - Customs

Summary

The appeal concerns the classification of HALOGEN LAMPS under Tariff Heading 85.18/27(1) with Customs Notification 46/83. The Revenue seeks classification under Heading 85.18/27(4). The lower authority classified the lamps based on their ability to emit Ultra Violet rays, but it was found that the lamps are primarily for visible light. The appeal is allowed, and the lamps are classified under T.H. 85.18/27(4).