1996 (11) TMI 158

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..... [Order per : Shiben K. Dhar, Member (T)]. This Revenue appeal is directed against order-in-appeal dated 7-7-1988 of Collector of Customs (Appeals). 2. The respondent imported a consignment of Navigational Lights. The goods were assessed under CTH 8512.20. The respondent filed a refund claim before the Assistant Collector of Customs on the ground that the goods are assessable under CTH .....

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..... s stage. 3 Ld. Advocate for the respondent submits that these Navigational Lights are used for guiding ships for safety purpose to prevent collisions. 4. We have heard both sides and perused the records of the case. In the first place, we find that the claim for classification under 8531.80 was not made before Collector (Appeals). Collector (Appeals) therefore, did not go into this claim and d .....

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..... to ships around and port installations for the sole purpose of safety warnings for prevention of collisions and they are not common ordinary lighting. They would, therefore, definitely fall under Heading 85.30 of Customs Tariff Act, 1975". From the Collector (Appeals) order and it appears that the impugned goods are used to flash signals to ships around and port installations for the sole purpo .....

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