1997 (5) TMI 199

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..... ja Ram, Member (T)]. - In this appeal filed by the 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 .....

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..... f doing this, he had classified under Sl. No. 10 which 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 n .....

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..... E. In the absence of the wattage, classifying the goods 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. Coll .....

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..... considered their classification under Sl. No. 4 of the same table 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 .....

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..... e form of tube they could not be excluded from the purview of Heading 85.39. 8. The duty involved in these proceedings is only Rs. 6,374/-. 9. Taking all the relevant considerations into account we do not find any ground to interfere with the view taken by the Collector of Customs (Appeals) and as a result there is no merits in this appeal filed by the Revenue and the same is rejected. .....

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