9911796707
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Issues:
Classification of imported goods under Customs Tariff Act and Central Excise Tariff, applicability of concessional duty rate under notification No. 106/77-Cus., interpretation of goods as lighting fittings, exclusion of goods from Chapter 85 Customs Tariff Act, reassessment of basic customs duty, countervailing duty. Analysis: The judgment revolves around the classification and duty assessment of flame proof well glasses imported by the appellants. The goods were initially assessed under heading 70.21 of the Customs Tariff Act, but the appellants claimed they should be classified as lighting fittings falling under Chapter 85 and thus eligible for a concessional duty rate under notification No. 106/77-Cus. The Assistant Collector rejected the claim for reassessment of basic customs duty but revised the assessment of countervailing duty under item 23A(3) of the Central Excise Tariff. The Appellate Collector upheld the Assistant Collector's decision. During the hearing, the appellants argued that the impugned goods were designed as components of lighting fittings, citing industry standards and trade catalog references. They sought reassessment under Chapter 85 of the Customs Tariff Act and requested relief in countervailing duty. The Department countered by asserting that the goods were glass envelopes excluded from Chapter 85, making them ineligible for the concessional duty rate. The Department argued that the goods were merely outer glass shells for electric lamps, falling under Chapter 70 and item 23A CET. The Tribunal carefully examined the sample of the imported goods and determined that they were not lighting fittings but outer glass shells for electric lamps used in mines. The Tribunal agreed with the Department's position that the goods were synonymous with glass envelopes excluded from Chapter 85 by statutory provisions. The Tribunal emphasized that the recognition of the goods as components of lighting fittings by industry standards did not change their legal classification. The Tribunal concluded that the goods did not qualify for the concessional duty rate under notification No. 106/77-Cus. and rejected the appellants' plea for reassessment under Chapter 85. Ultimately, the Tribunal upheld the impugned order and dismissed the appeal, affirming the classification of the goods as glass shells for electric lamps falling outside the scope of Chapter 85 Customs Tariff Act.
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