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Sylvania and Laxman Ltd. Vs. the Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Judge
Reported in(1983)LC1558Tri(Delhi)
AppellantSylvania and Laxman Ltd.
RespondentThe Collector of Customs
Excerpt:
1. this case came up for hearing on 12.4.83. the representative of the appellants stated that the goods namely 'tungsten wire' imported by the appellants were classified by the bombay customs house under item 73(23) of ict. the delhi customs, however, have all along been assessing the duty under item 70(1) kt. he stated that the goods were classifiable under item 70(1) and not 73(23) ict, since the latter item covers nichrome and similar resistance wires. the sdr, however, stated that 73(23) ict is more specific for all resistance wires and tungsten wire imported by the appellants would more appropriately be assessed under the said item. in this connection, the sdr referred to the board's tariff advices namely tariff advice 43 of 1972 and tariff advice
Judgment:
1. This case came up for hearing on 12.4.83. The Representative of the Appellants stated that the goods namely 'Tungsten wire' imported by the Appellants were classified by the Bombay Customs House under Item 73(23) of ICT. The Delhi Customs, however, have all along been assessing the duty under Item 70(1) KT. He stated that the goods were classifiable under Item 70(1) and not 73(23) ICT, since the latter item covers Nichrome and similar resistance wires. The SDR, however, stated that 73(23) ICT is more specific for all resistance wires and tungsten wire imported by the appellants would more appropriately be assessed under the said Item. In this connection, the SDR referred to the Board's Tariff Advices namely Tariff Advice 43 of 1972 and Tariff Advice

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