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TMI Blog1996 (9) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... correct. 4. A perusal of the catalogue shows that the goods have been manufactured by a firm engaged in the manufacture of bulbs. The name of the manufacturer is Key and Kwang Electric Bulb Factory Ltd. The catalogue also shows that the goods are used for producing high intensity light which is suitable for various arenas like photography, traffic, publicity, science, medicine etc. The capacitor discharge excites the electrons in the gas and when they return to ground level energy is released in the form of light. It is clear from this description that the item is nothing but a discharge lamp. 5. As per Chambers Dictionary of Science and Technology, 1984 page 398 an `electronic tube is an electronic device in which the electron conduction is in a vaccum or gas inside a gas tight enclosure. Its electronic characteristics are substantially dependent upon the ionisation of gas or vapour. These electronic valves and tubes are not used for the purpose of emitting light but for various industrial applications other than lighting and are known as triode, diode etc., depending upon number of electrodes used. 6. In CCCN, these items are assessable under heading as against discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and [1994 (64) E.L.T. 22 (Mad.)] with reference to DGTD certificate and in the case of Titan Watches [1992 (62) E.L.T. 741 (Tribunal)] and Vinplex Dye Chem. (P) Ltd. v. CV.C. with reference to the Certificate of Drug Controller. 10. It was also their contention that the fact that the supplier company makes bulbs and lamps also does not mean that it does not make electronic items. 11. He would also like to produce the catalogue of similar flash tubes manufactured by another company namely `Heimann (which is a leader in flash technology). This catalogue shows the item as Optoelectronic component. 12. He would also like to draw attention to the final Order No. C/31/1996-B of the Tribunal in the case of M/s Electronitherm (I) Ltd v. C.C., Bombay in A. No. C/71/94-B2 which deals with an item falling under Chapter 85 having an electronic circuit and holds it to be classifiable under Heading 85.14 to show that classification is immaterial. Further Heading 85.18/27 includes various electric and electronic devices and therefore the fact that flash tube has been classified under 85.17/27 was of no relevance and would not exclude it from the purview of the Notification as rightly held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ductor device is incorporated in it or is included in its circuitry/or a controllable electron beam is generated in it or by it (as evident from the technical literature quoted by both the sides as well). But such items continue to be treated as a sub-category or variety of broader field of electrical machinery and equipment as apparent from the fact that in the course of international trade this aspect stands recognised for customs purposes by virtue of the fact that Chapter 85 in CCCN and HSN covers `ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF , and the chapter notes thereof refer to various items, circuits and assemblies and parts thereof including those which are normally considered as electronic. Chapter note 4 of HSN refers to `Printed Circuits having component such as inductances, resistors, capacitors other than semi-conductor elements; Whereas chapter note 5 specifically refers to (A) Diodes, transistors and similar semi-conductor devices commonly known as `electronic items; (B) Electronic integrated circuits and micro-assemblies . Again explaining the scope of chapter 85 HSN goes on to mention under `General (A) clause (6); that this chapter covers Certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bes in various complex forms (e.g. scrolls, letters, figures and stars). Heading 85.40 includes Thermionic, cold cathode or photo-cathode, valves and tubes (e.g. vacuum or vapour of gas-filled valves and tubes, mercury arc rectifying valves and tubes, cathode ray tubes, television camera tubes). This heading covers only those valves and tubes, which for different purposes, utilise the effect of electrons emitted from a cathode either in a vacuum or in gas. In the case of photocathode valves and tubes, photocathode is excited by the action of light. According to the number of their electrodes they are termed diodes, triodes, tetrodes, etc. 20. Heading 85.41 covers Diodes, transistors and similar semi-conductors devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes, mounted piezo-electric crystals. 21. And Heading 85.42 covers electronic integrated circuits and micro-assemblies. 22. All this goes to show that since in the HSN as well as in the Customs Tariff (patterned broadly on the CCCN/HSN) Chapter 85 covers electric machinery and equipment and parts thereof a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al energy stored in flash capacitors into light flash and the degree of efficiency is not in dispute; whether emitted light extends through ultraviolet is immaterial for our purpose; what is significant to the fact is that the flash tube circuitry is in the nature of an electronic circuit. This is clear from the description of the construction of tube and the diagram of the circuit at Annexure A . 25. In so far as Encyclopaedia Britannica is concerned, its description of the flash systems is of direct relevance for our purpose and is reproduced below : Flash systems. Flash is a widely used artificial light source for photo-graphy, providing a reproducible light of high intensity and short duration. It can be synchronized with an instantaneous exposure. Being battery powered, small flash units are self-contained. The two main systems are flash bulbs and electronic flash. Flash bulbs. The flash bulb consists of a small, oxygen-filled glass envelope containing two sealed-in wires with a filament, a firing paste, and a specific amount of aluminium or zirconium wire. A pulse of current through the lead-in wires fires the flash, making the filling wire burn away virtually instanta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lamp in the form of a tube falling under 85.39 of HSN and 85.18/27(4) under the Indian Customs Tariff. 28. Insofar as the Notification No. 232/83 is concerned, it exempts all goods falling within Chapters 38, 84, 85, 90 or 92 and other items falling under Chapter 85; that this exemption is subject to the condition that an officer not lower in rank than Joint Director in the Department of Electronics or the Govt. of India or any other specialised authority are satisfied that the importer is an Actual User (industrial) of the goods in question and certifies to this effect. 29. In the present case, therefore, the letter of the Government of India, D.O.E. issued on 22-7-1985 is relevant and important to the extent that it has been issued by one of the prescribed authorities but this certification was required from Actual User angle and not from classification angle or for certifying whether it was covered by Notification or not. However, it has not been disputed before us that the respondents are Actual Users (Industrial) and it appears that this aspect although relevant had been missed at the Asstt. Collector s level but noted by the Collector. 30. Subject to the satisfaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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