9911796707
TMI Blog1997 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. In this appeal filed by the Revenue the matter relates to the eligibility of the goods imported to the benefit of exemption Notification No. 67/83-C.E., dated 1-3-1983 (as amended) for the purpose of levying the countervailing duty. The importers had described the goods imported as under :- Bulbs (6V, 10W 15 x 44 mm) gas filled. In the invoice dated 27-12-1990, the goods were simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector of Central Excise (Appeals), Bombay framed the issue for his consideration as whether the vacuum and gas filled bulbs were a separate class of bulbs or that vacuum and gas filament bulbs were the same as electric filament or discharge lamps. He observed that vacuum and gas filled bulbs were a category of electric filament or discharge lamps which were a generic term. He held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e festoon lamps were covered by S. No. 9 of the table already extracted above as electric filament or discharge lamps. He referred to the Order-in-Original and the examination report and pleaded that the view taken by the ld. Collector of Customs (Appeals) was not correct. He reiterated the grounds of appeal. 6. We have carefully considered the matter. There is no dispute that the goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egories are covered by the broader description of electric filament or discharge lamps as otherwise there was no question of their falling under sub-heading No. 8539.00. 7. As we have seen above, S. No. 9 covered electric filament or discharge lamps other than arc lamps. The goods which had been separately described and which attracted nil or reduced rate of excise duty, were also electric filam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, will not be leviable to duty under S. No. 9 but under S. No. 4. 9. It had not been disputed that the goods imported were gas filled bulbs and/but were of a voltage not exceeding 60 V, they were of 10 W. On a reading of the Heading No. 8539 read with Notification No. 67/83-C.E., we consider that the view taken by the ld. Collector of Customs (Appeals) did not suffer from any infirmity inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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