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19. The IEEE New Standard Dictionary of Electrical, Electronics and Computer Terms defines an electron tube as a 'device in which conduction by electron takes place through a vaccum or gaseous medium within a gas tight envelope'.

20. Furthermore, as already held in the above case electron tubes have a wide variety of applications including lighting and photography.

21. In the present case, it appears that the Department has itself got a sample tested in the CSIO laboratory of CSIR (Government of India) as is evident from the test report submitted by it under bill dated 5-7-1989. This test report has been mentioned by the Collector and relied upon by the appellants which reads as follows :-