9911796707
TMI Blog1997 (5) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue the matter relates to the classification of halogen lamps and xenon and their eligibility to the benefit of exemption under Notification No. 67/83-C.E., dated 1-3-1983 as amended. The Asstt. Collector of Customs who had adjudicated the matter had held that as the rating of halogen lamps was 10 watts they were not covered by Sl. No. 5 of the table annexed to Notification No. 67/83-C.E. With ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch reads bulbs and lamps other than those specified in Sl. Nos. 1 to 9 above". The order of the Asstt. Collector is incorrect. The appellants are entitled to the Notification No. 67/83-C.E. as the said goods fall under Sl. No. 4 of the Notification. In so far as xenon lamps, the Asstt. Collector denied the exemption on the ground that they are not in the nature of bulbs but are in the nature of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods under Sl. No. 5 of the notification would be more appropriate. I accordingly hold that the halogen lamps are correctly classifiable under Sl. No. 4 of Notification No. 67/83 as not exceeding 60 watts and xenon lamps under Sl. No. 5 of the notification as gas filled bulbs exceeding 60 watts. I accordingly set aside the order of the Asstt. Collector and allow the appeal." 2. The respondents ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads as under :- vacuum and gas filled bulbs not exceeding 60 watts, others than specified in Sl. Nos. 1 to 3 above. 6. The Revenue had sought to classify these goods under Sl. No. 10 of the table which reads as under :- bulbs and lamps other than those specified in Sl. Nos. 1 to 9 above . A reading of the entry will clearly show that it is in the nature of the residuary entry an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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