Heh!

[BERLIN] Siegfried Rotthaeuser and his brother-in-law have come up with a
legal way of importing and distributing 75 and 100 watt light bulbs -- by
producing them in China, importing them as "small heating devices" and
selling them as "heatballs."

http://news.yahoo.com/s/nm/20101015/...many_heatballs