A.J.F. D'Souza, Member (T)

1. The Revision Application dated 19th December, 1978 against order-in-appeal No. C. 3/346/78 dated 29-6-1978 passed by the Appellate Collector of Customs, Madras has been transferred by the Govt. of India to the Tribunal for disposal in terms of Section 13 IB (2) of the Customs Act, 1962.

2. The issue for determination in this appeal concerns the classification of Winker-Type Spark Bulbs for 'ERMA' Photoelectric Colorimeter model AE-11. A consignment of 685 pieces of these bulbs were imported by Post Parcel No. 149446/76 and was assessed to duty under Item 85.18/27(4)-CTA 'Electric Filament Lamps' at 120% and c.v. duty under Item 32(4)-CET as 'Electric Lighting and Fluorescent Lighting Tubes' at 30%. Duty was paid under Slip No. 49446 dated 21-8-1976. A refund was claimed on the ground that these bulbs should be considered as component parts of the Photoelectric Colorimeter falling under heading 99.28(4) and they were not classifiable under heading 85.18/27(4) of the CTA with countervailing duty under Item 32-CET. The Assistant Collector stated that on examination the parcel was found to contain filament lamps and was correctly assessed, as heading 85