9911796707
TMI Blog1996 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... sed bulbs from West Germany. The goods were not complete bulbs inasmuch as they were without caps and collars. The appellants are required to fix these components. The caps are fixed with the help of capping compound and then heated so that they get fixed to the glass part of the bulbs. Then the contacts have to be soldered. Thereafter, they are loaded on a pre-focused .... and pre-focusing collar is soldered after adjusting the light centre length of the filaments with respect to the collar. It is only after that, that the goods could be considered as complete bulbs. 4. At the time of filing of the Bill of Entry, the goods were assessed to duty under Heading No. 85.18/27(4) of the Customs Tariff Act and the appellants did not dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erpretation of the Customs Tariff which stipulates that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished provided that as imported the incomplete or unfinished article has the essential character of the complete or finished article. That is why, these parts have been classified under the same heading in which complete lamp was classifiable for basic customs duty purposes. However, there is no such stipulation for classifying the goods under CET for CVD purposes. It is, however, relevant to consider for CET purposes as to how the goods are considered in the trade. The goods in the condition in which they have been imported are not treated and traded as bulbs but only as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff (read with the additional duties of Customs Tariff Act) applied. Therefore, in the absence of a corresponding stipulation, during the relevant period the parts will have to be treated as parts and not as complete articles.
11. In the instant case, admittedly, the articles have been imported without caps and collars. Again, admittedly, these caps and collars form parts of complete bulbs in the form in which they are traded and normally used. Hence, the imported articles without caps and collars cannot be treated as bulbs even though on being connected to the source of power, light could be produced.
12. In view of the above position, the impugned orders are set aside and the appeal is accepted. X X X X Extracts X X X X X X X X Extracts X X X X
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