2003 (11) TMI 407

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..... s, for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. The appellants are manufacturers of auto bulbs. These fall under Sub-heading No. 8539 of the Central Excise Tariff. The appellants claimed the classification under Sub-heading No. 8539.10 whereas the department claimed classification under Sub-heading No. 8539.90 and confirmed th .....

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..... ulbs manufactured and sold in retail is exceeding Rs. 20/-. The retail price of Rs. 8/- per piece as declared is also not challenged. The only ground for denying classification under Sub-heading No. 8539.10 is that, the sale is not in retail but in bulk and retail price is not affixed on the individual bulbs as required under the Standards of Weights Measures Act 1976. Reliance was placed by the .....

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