( 1 ) THIS is an application in respect of the importation by the petitioner company, the East India Commercial Coy. Ltd. , of a quantity of Flourescent Tubes and Fixtures from the United States of America. Before I deal with the facts of the case it would be necessary to investigate about the law applicable to such importation. In exercise of the powers conferred by Sub-rule (3) of Rule 84 of the Defence of India Rules, the Government of India issued a notification No. 23-ITC/43 dated 1-7-1943. prohibiting the bringing into British India by sea, land or air from anyplace outside India, of any goods of the description specified in the schedule annexed to the said notification. It is unnecessary to deal with the notification in detail, it being sufficient to refer to item 78 of the schedule whereby Electrical Instruments, Apparatus and Appliances can only be imported under a License issued by any Officer specially authorised in this behalf by the Central Government. It is admitted that Flourescent Tubes and Fixtures come within this category, and that the Officer empowered in 1948 to issue special license in respect thereof was the Chief Controller of Imports, New Delhi.