The short question that arises for consideration in this writ petition is whether tungsten filaments are liable to import duty under Item 81.01/04 (1) or Item 85.18/27 (4) of the Indian Customs Tariff Act, 1975.

2.The petitioner, Bengal Electric Lamp Works, Ltd. Bangalore, is engaged in the manufacture of electric lamps of different sizes, shapes and specifications, the components for the manufacture of the same and is marketing such products. For the purpose of the manufacture of electric lamps the petitioner imports from abroad tungsten filaments. The imported tungsten filaments are subject to levy of customs duty in accordance with the customs Tariff and the Import Trade Control Rules and Procedures. Till 1976, the import duty of tungsten filaments were levied and collected at the rate of 60% plus 15% surcharge on the basis that the tungsten filaments fell within the group of Items mentioned in item No. 81.01/04 (1) of the Indian Customs Tariff Act, 1975. In 1976, the respondents called upon the petitioner to pay import duty on tungsten filaments at the rate applicable under Item 85.18/27(4) of the Indian Customs Tariff Act, 1975, the rate for which is 100% duty plus