1996 (9) TMI 240 - AT - Central Excise

Summary

Issues: Classification of Electronic Ignitors for Sodium Vapour Lamps under Central Excise Tariff

The judgment by the Appellate Tribunal CEGAT, New Delhi, involved the classification of "Electronic Ignitors for Sodium Vapour Lamps" under the Central Excise Tariff. The Collector had classified the goods under Heading No. 85.04, while the Asstt. Collector had classified them under Heading No. 85.39 of the Tariff.

The Tribunal noted that the three competing entries for classification were Heading No. 85.04, 85.38, and 85.39. The appellants described their product as a voltage booster for sodium vapour lamps. The Assistant Collector classified the goods as "parts of electric discharged lamps" under Heading No. 85.39, considering the ignitors as part of the discharge lamps.

The Collector of Central Excise (Appeals) characterized the goods as a "ballast," which is a device to keep electric current constant. However, the Tribunal disagreed, stating that the product literature and description indicated that an electronic ignitor cannot be considered a ballast.

The Tribunal further analyzed that sodium vapour lamps are covered under Heading No. 85.39, and the parts of such lamps are also classified under the same heading. The Tribunal rejected the appellants' attempt to classify the goods under the residuary entry No. 85.48, as the electronic converter was housed in the same glass envelope as other parts of the lamps.

After considering all relevant factors, the Tribunal set aside the order-in-appeal and classified the Electronic Converter under Heading No. 85.39, sub-heading 8539.00. The goods were found eligible for exemption under Notification No. 67/83-C.E. The Tribunal concluded the matter in the above terms.