1997 (11) TMI 249 - AT - Customs

Summary

Issues: Classification of imported goods under exemption Notification No. 67/83-C.E. for levying countervailing duty.

The judgment by the Appellate Tribunal CEGAT, New Delhi involved a dispute regarding the classification of imported goods under exemption Notification No. 67/83-C.E. for the purpose of levying countervailing duty. The goods were initially described as gas-filled bulbs but were found to be electric filament lamps upon examination. The issue revolved around whether the goods fell under S. No. 4 or S. No. 9 of the table annexed to the said Notification. The Assistant Collector Customs classified the goods as festoon lamps falling under S. No. 9, while the Collector of Central Excise (Appeals) considered them as vacuum and gas bulbs not exceeding 60W, classifiable under S. No. 4. The Tribunal analyzed the classification under sub-heading No. 8539.00 of the Central Excise Tariff, which covers electric filament or discharge lamps, and determined that the goods were eligible for the concessional rate of Customs duty under S. No. 4. The Tribunal emphasized that electric filament or discharge lamps covered by specific descriptions under S. No. 4 should not be levied duty under S. No. 9. The Tribunal upheld the decision of the Collector of Customs (Appeals) and rejected the appeal by the Revenue, concluding that the goods should be classified under S. No. 4 of the table. The judgment highlighted the importance of exhaustively considering the classification under S. No. 4 before moving to S. No. 9 and affirmed the classification of the goods as gas-filled bulbs not exceeding 60W under the relevant exemption category.