9911796707
TMI Blog1996 (9) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by M/s. Peak Electronic Systems, Bangalore, the matter relates to the classification of the product Electronic Ignitors for Sodium Vapour Lamps . The Collector had classified these goods under Heading No. 85.04 of the new Central Excise Tariff. The Asstt. Collector had classified the goods under Heading No. 85.39 of the Tariff. 2. The matter was posted for hearing on 9-9-1996. The no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.04 Electrical transformers, static converters (for example rectifier and inductors). 85.38 (should be 85.48). Electrical parts of machinery of apparatus not specified or included elsewhere in this Chapter (Chapter No. 85). 85.39 Electric filament or discharge lamps including sealed beamed lamp units and ultra violet or infrared lamps arc lamps." 5. The appellants had described their produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were classifiable. As the ignitors were part of the discharge lamps, they were also classifiable under Heading No. 85.39. 6. The Collector of Central Excise (Appeals) has held that the goods in question were a ballast . Ballast is a device to keep an electric current constant consisting of an iron wire mounted in a vacuum tube filled with hydrogen. Its varying resistance counteracts fluctu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss), furnished with electrodes and containing, under low pressure either a gas which becomes luminous under the influence of an electric discharge or a substance which gives of a vapour having similar properties. The parts of such lamps are covered by the same heading. The appellants had sought to classify the goods under the residuary entry No. 85.48 under Chapter 85. The electronic converter hou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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