Partially processed glass tubes classifiable as CFL under Heading No. 85393110 under excise law

GST/Excise & Customs: Where assessee was engaged in manufacture of CFL lamps and it manufactured partially processed glass tubes at its Noida unit and transferred same to its Haridwar unit for further process to make ready to use CFL, partially processed glass tubes cleared from Noida unit would be classifiable as CFL under Heading No. 8539 31 10 and would not be classifiable as parts of CFL under Heading No. 8539 90 10

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