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Issues: Classification and Consumer item
Issue of Classification: The appeal involves the classification of an imported item described as a fluorescent tube circular under Custom Tariff Heading No. 85.18/27. The appellant claims it should be classified as an electronic item, specifically an electronic tube. The appellant argues that the item, part of a special lamp, contains electronic components and should be considered an energy-saving electronic device. They rely on scientific reports, dictionary definitions, and exemption notifications to support their classification claim. The appellant also asserts that the declaration made in the Bill of Entry must be accepted unless proven otherwise by the department. They cite previous tribunal decisions allowing points of law to be raised at any time. The tribunal ultimately finds in favor of the appellant, determining that the item qualifies as an electron tube based on scientific evidence and industry standards. Issue of Consumer Item: The second issue revolves around whether the imported fluorescent tube can be classified as consumer goods under the Import-Export Policy for the year 1985-88. The appellant argues that the item, along with other components, is used in their factory for manufacturing lamps and is not directly consumed by end-users. They present evidence of the item's use in photo voltaic applications and contend that it does not meet the definition of consumer goods as per the policy. The department argues that the item is marketed for household use, making it consumer goods. They rely on clarification from the DGTD and notification classifications to support their stance. However, the tribunal agrees with the appellant, emphasizing the item's electronic nature and its role in energy-saving applications. The tribunal sets aside the impugned orders and accepts the appeal, ruling in favor of the appellant on both classification and consumer item issues.
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