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TMI Blog1986 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to the Tribunal in terms of Section 131B of the Customs Act, 1962 to be disposed of as appeals. Since the facts of both the matters are similar, the same are being disposed of by a consolidated order and the facts in appeal No. 1050/79-B2 are as under :- The appellant had imported Higher wattage Lead-in-wires for Mercury Vapour lamps vide Bill of Entry No. D. 1809 dated 26-11-1977. The appellant had filed the claim of duty on the ground that the goods should be re-assessed under Rule at the rate of 40% as against assessment made under 85.18/27(4) at the rate of 100% plus 20%. According to product data sheet 7200- a of M/s. GEC, produced by the claimants, lead-in-wires are essential in the production of electric lamps, neon signs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. However, the appellant has sent a written communication to the effect that the similar issue was decided by the Tribunal in the case of the appellant vide order No. 601-614-B/84 dated 16-4-1984 [1984 (18) E.L.T. 639 (Tribunal)]. In the latter they had also mentioned that their Regional Manager, Mr. K. Narayanan or Mr. Hariharan, Accounts Officer, will be representing the case. None of them has appeared on behalf of the appellant. 4. Shri J. Gopinath, the learned Sr. Departmental Representative has appeared on behalf of the respondent. He has pleaded that the contention of the appellant is correct and the matter was disposed of by the Tribunal in Appeal No. CD/SB/108/80 and 577/80-B vide order No. 607-614-B-84 dated 16-8-1984 [1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the records, we would like to observe that the Tribunal while disposing of appeal No. CD(SB)/A. No. 108-114/80 577/80-B in the case of M/s. Mysore Lamp Works Ltd., Bangalore v. Collector of Customs, Madras vide order No. 607-614-B/84 dated 16-8-1984 [1984 (18) E.L.T. 639 (Tri.)] had considered all the aspects of the matter. The stay order passed by the Supreme Court in Union of India Others v. Kalpna Industries was passed much earlier to the order of the Tribunal. The Tribunal had considered the arguments in detail and we would like to reproduce para Nos. 7 to 10 of the said order :- For a decision of these appeals it is necessary to advert to the decision of the Delhi High Court. The contention of the Department that an article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil WP 562 of 1978. The Court observed that it was unable to see how they can be called electric filament lamps or even an identifiable part or component thereof in order to come within the letter Tariff Item [85.18/27(4)] bearing a higher rate of duty. 8. On the ratio of the decisions of the three High Courts, there can be no doubt that Heading 81.01/04 will cover the tungsten filament wire in dispute and Appeal No. 577/80 has necessarily to be allowed. 9. As regards the lead-in-wires, they are made up of two or more wires fused together in which nickel wire predominates by weight. Chapter 75 which covers NICKEL AND ARTICLES THEREOF contains four different sub-headings. Since the lead-in-wires are specifically designed for use in filam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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