1997 (5) TMI 199 - AT - Central Excise

Summary

Issues: Classification of halogen lamps and xenon for exemption under Notification No. 67/83-C.E.

Classification of Halogen Lamps:
The appeal involved the classification of halogen lamps and xenon for exemption under Notification No. 67/83-C.E. The Asstt. Collector initially classified halogen lamps as not covered by Sl. No. 5 of the notification due to their 10-watt rating. However, the Collector of Central Excise overturned this decision, stating that the lamps should have been classified under Sl. No. 4 of the notification for vacuum and gas-filled bulbs exceeding 60 watts. The Collector emphasized that the shape of gas-filled bulbs need not be limited to traditional bulb shapes, allowing for classification under Sl. No. 4 or 5. The Tribunal concurred, classifying halogen lamps under Sl. No. 4 and xenon lamps under Sl. No. 5 for exceeding 60 watts.

Xenon Lamps Classification:
Regarding xenon lamps, the Asstt. Collector had denied exemption, claiming they were not in the nature of bulbs but tubes. However, the Collector of Central Excise disagreed, noting that the term 'lamps' in Heading 85.39 encompassed bulbs and tubes. The Tribunal upheld this interpretation, emphasizing that the intention of the notification was to include tubes within the definition of lamps. Consequently, xenon lamps were classified under Sl. No. 5 of the notification for gas-filled bulbs exceeding 60 watts.

Legal Analysis:
The Collector's decision to classify halogen lamps under Sl. No. 4 and xenon lamps under Sl. No. 5 was based on a comprehensive analysis of the notification and relevant tariff headings. The Tribunal supported this classification, highlighting that the shape of gas-filled bulbs was not restricted to traditional bulb forms. The generic use of 'lamps' in Heading 85.39 encompassed both bulbs and tubes, allowing for the inclusion of xenon lamps in the exemption. The Tribunal found no grounds to interfere with the Collector's decision, ultimately rejecting the Revenue's appeal. The duty involved in the matter was minimal at Rs. 6,374, further supporting the Tribunal's decision to uphold the classification for exemption under Notification No. 67/83-C.E.