Central Excise - Forwarding copy of the Order No. 5/93, dated 20-9-1993 under Section 37-B regarding classification of Fluorescent Tube Lighting Fittings - Central Excise - 13/1/93-CX.1

Central Excise - Forwarding copy of the Order No. 5/93, dated 20-9-1993 under Section 37-B regarding classification of Fluorescent Tube Lighting Fittings F.No. 13/1/93-CX.1 Dated 20-9-1993 Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Forwarding copy of the Order No. 5/93, dated 20-9-1993 under Section 37-B regarding classification of Fluorescent Tube Lighting Fittings. Section 37-B/Order No. 5/93. There is a divergence in practice in the classification of 'Tube Light Fitting' fitted with rotors in the schedule to the Central Excise Tariff, 1985 (henceforth referred to as Tariff). The Central Excise Officers of different Collectorates have been classifying "Tube Light Fittings" fitted with rotors either under 8536 or 9405. The trade has represented against this divergence as the incidence of duty varies depending on the Heading number. 2. The Central Board of Excise and Customs (henceforth referred to as Board) have examined the classification of tube light fitting fitted with rotors. It is seen that the HSN as per page 1581 has stated that 9405 covers "electrical lamps and lighting fittings which may be equipped with lampholders, switches, flex and plugs, transformers, etc. or, as in the case of fluorescent strip fixtures, a starter or a ballast." The fact of an additional rotor fitted to a fluorescent strip fixture cannot make this strip fixture into a lampholder alone, thereby negating the rest of the functions of this light fitting. In fact the HSN clarifies that light fittings equipped with lamp holders remain under 9405. Keeping in view, these facts, Board is of the view that this product is classifiable under Heading 9405. 3. Now, therefore, in exercise of the powers conferred under section 37-B of the Central Excises Salt Act, 1944 (1 of 1944) (henceforth referred to as Act) and for the purpose of ensuring uniformity in classification, Board hereby orders "Tube Light Fittings" fitted with rotors shall henceforth, be classified under heading No. 9405 of the Tariff. Board further directs that a copy of this order be sent to all Collectors who shall inform the trade and all other officers employed in execution of the provisions of the Act.