1984 (8) TMI 322 - AT - Customs

Summary

Issues: Classification of lead-in-wires and tungsten filament wires under Customs Act, 1962.

Classification of Lead-in-wires:
The Assistant Collector classified lead-in-wires as parts of electric filament lamps under Heading 85.18/27(4), rejecting the claim for assessment under Heading 75, CTA, as articles of nickel. The Appellate Collector upheld this classification, stating that the goods have lost their identity as mere articles of tungsten and are identifiable components of lamps. Shri Dholakia argued that lead-in-wires should be classified under Heading 75, as they are made up of three metals fused together, with nickel predominating by weight. He contended that Heading 75 is more specific than Heading 85. The Delhi High Court's decision in a similar case supported this argument. Shri Chandramouli further supported this classification, emphasizing that lead-in-wires are ready-made articles for specific purposes, falling under Chapter 85. The Tribunal agreed with this argument and allowed the appeal related to lead-in-wires.

Classification of Tungsten Filament Wires:
The Assistant Collector classified tungsten filament wires as identifiable components of lamps under Heading 85.18/27(4), rejecting the claim for assessment under Heading 81.01/04 as articles of tungsten. Shri Dholakia argued that tungsten filament wires should be assessed under Heading 81.01/04, citing a similar case decided by the Calcutta High Court. Shri Chandramouli contended that Heading 81.01/04 is more specific than Heading 85, covering articles made of tungsten. The Tribunal agreed with this argument, citing the decisions of various High Courts, and allowed the appeal related to tungsten filament wires.

Conclusion:
The Tribunal set aside all eight impugned orders and allowed the appeals concerning the classification of lead-in-wires and tungsten filament wires. Lead-in-wires were classified under Heading 75, while tungsten filament wires were classified under Heading 81.01/04, based on the specific nature of the goods and relevant tariff entries.