1997 (11) TMI 315

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..... the appeal relates to classification of HALOGEN LAMPS which have been held to be assessable under the Tariff Heading 85.18/27 (1) read with Customs Notification 46/83 by the ld. lower appellate authority. 2. The Revenue in the appeal seeks the classification of the same under the Heading 85.18/27(4). 3. The respondents are absent and have sought for the decision on merits. 4. The ld. lower a .....

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..... n lamps and that would show that the light in visible range is what is sought to be generated by the lamp. In the absence of any contrary plea in this regard, we hold that the ld. lower authority order holding the classification under T.H. 85.18/27(1) is not sustainable in law and we allow the appeal of the department holding the goods to be assessed under the T.H. 85.18/27 (4). 8. The appeal is .....

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