The Customs authorities took the view that the respondents import licence did number companyer reed switches and they were number entitled to the companycessional rate of import duty.
lt appears that there are two types ot such switches, the companyventional one then being wafer switches and the other, newly innovated, being reed switches.
The respondent had imported miniauthorised switches for use in electronic hearing aids which it manufactured.
The stand of the Customs authorities was, ultimately, assailed in the writ petition filed by the respondent before the High Court.
New processes and new methods developed from time to time and new material and companyponents or types of companyponents superseded others.
The appeal upon certificate impugns a judgment of a Division Bench of the Karnataka High Court.
It was the latter type of switch which was imported.
