9911796707
TMI Blog2008 (2) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Justice S.N. Jha, President]. This appeal has come up for hearing on the point of waiver of requirement of pre-deposit. The dispute relates to classification. While according to the assessee/appellant, the product falls under Tariff Item 9405, according to the Revenue, it falls under Tariff item 8539 31 10. 2. The matter was heard for sometime on 6-2-08 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. Various products have been specified under the said Tariff Item including CFL. Thus if product would qualify to be CFL, it would not fall under Tariff Item 9405. While CFL of Indian make can be fitted in any holder, the product in question cannot be used without making suitable provisions in the ceiling. In other words, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... understood as a different distinct marketable identity, in the popular perception, it cannot be called CFL. In this view of the matter, we are inclined to think that the product would fall under Tariff Item 9405. 4. The appellant has thus made out a strong prima facie case in its favour, it is entitled to full waiver of the requirement of pre-deposit. Accordingly, we dispense with the requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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