9911796707
TMI Blog1996 (9) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... this matter :- Issue of Classification A. Whether a fluorescent tubes can be considered to be an Electronic item for the purposes of Classification under Custom Tariff Heading No. 85.18/27 as claimed by the importer/appellant ; Issue of Consumer item B. Whether the imported fluorescent tube can be treated as consumer goods under the Import-Export Policy for the year 1985-88. A. Issue of Classification 3. It was their contention that it was classifiable under Heading 85.18/27(1) under category of electronic tube. This tube was part of a special lamp manufactured by them which consisted of electronic circuit, starter and relating fittings. Such fluorescent tubes are energy saving devices and could also be termed as elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India. v. Sahaney Steel and Press Work Ltd. 3. 1993 (63) E.L.T. 419 (Tribunal) J.K. Batteries v. Collector of Customs 4. 1994 (72) E.L.T. 98 (Tribunal) Echjay Ind. Ltd. v. Collector of Central Excise, Rajkot 5. 1994 (73) E.L.T. 536 (Rajasthan) Pollar Marmo Agglomerates v. Union of India 2. Issue of Consumer Item 8. It is submitted that Para 7(13) of the Import and Export Policy 1985-88 defines consumer goods as under :- ` Consumer goods for the purpose of import policy, will mean consumption goods which can directly satisfy human needs without further processing; it would include consumer durables also. 9. In view of this fact that this item is a part which along with other material parts such as electronic circuit, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a discharge tube is distinct from electronic valves and tubes. Secondly, there is nothing to show that the imported item is actually an electronic valve/tube which are entitled for the benefit of the notification. That in the market parlance and in the commercial understanding the impugned goods are known as fluorescent tubes is required to be kept in view in the light of ratio of following judgments : 1. 1989 (44) E.L.T. 525 M/s. AB Controls Ltd. 2. 1993 (67) E.L.T. 30 (SC) Fusehose Eltots Ltd. 3. 1995 (75) E.L.T. 101 (Tribunal) = 1995 (6) CXLT (Trb.) CE-138 M/s. Jayant Oil Mills v. CCE 4. 1995 (77) E.L.T. 474 (SC) Rajasthan Spinning Weaving Mills Ltd. v. CCE 5. 1994 (73) E.L.T. 769 (S.C.) = 1995 (4) RLT 323 (SC) Novopan Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a `device in which conduction by electron takes place through a vaccum or gaseous medium within a gas tight envelope . 20. Furthermore, as already held in the above case electron tubes have a wide variety of applications including lighting and photography. 21. In the present case, it appears that the Department has itself got a sample tested in the CSIO laboratory of CSIR (Government of India) as is evident from the test report submitted by it under bill dated 5-7-1989. This test report has been mentioned by the Collector and relied upon by the appellants which reads as follows :- The tube is made of two filaments at its ends. These filaments are coated with alkaline earth oxide powder and surrounded by an inert gas. When these fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hlets of Udhaya Solar PV Lanterns also describes its electronic circuitry. The brochure issued by Central Electronics Sahibabad (Public Sector Entt.) describes Solar PV Systems and its uses in SPV Indoor Lighting Systems; Inter Pumping Systems; CEL Solar Lantern; Rural Telecom, and other areas covered by National Technology Mission. It also indicates other applications of Solar Photovoltaic systems as follows :- 1. Stand Alone and Grid Interactive Power Plants 2. Power Signal Lighting Point Machines for the Railways 3. Railway Level Crossing Radio Warning System (Solagard) 4. Cathodic Protection of Oil/Gas pipelines 5. Microwave repeaters, Rural Automatic Exchanges 6. Power Source for Rural Telecommunication Systems 7. Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulb. The claim of Udhaya Solar Pv Lanterns is that they have high efficiency CFL which gives output of 60 lumens pe watt. 29. Ld. Counsel is therefore, correct in pointing out that they are energy saving devices of relatively higher efficiency. 30. Lastly they cannot be considered as consumer items as they are not directly used as such by the general consumer, but are utilised as a part of the fluorescent lamp which are then marketed for satisfying human wants directly. 31. The Ld. Counsel is also correct in pointing out that a point of law can be raised even at the appellate stage. 32. We also observe that the appellants have produced a statement of items issued by the Director of Industries in respect of M/s. Asian Tube Light (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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