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TMI Blog2000 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 67/83-C.E., dated 1-3-1983 in respect of the Tungsten Halogen Lamps/Bulbs claiming them to be Gas Filled Bulbs. It was proposed in the show cause notice that the goods in question were covered by Sl. No. 10 of the Table annexed to the said Notification, which covered bulbs and lamps other than those specified in Sl. Nos. 1 to 9 of the Table annexed to Notification No. 67/83-C.E. Sl. 5 of the said Table covered gas filled bulbs. The Asstt. Collector of Central Excise, Jaipur made a reference to Explanation II under Notification No. 67/83-C.E., and the ISI Specification IS 1985 of 1969, and held that Tungsten Halogen Lamps falling under sub-heading No. 8939.00 of the Central Excise Tariff were not eligible for exemption under Sl. Nos. 4 and 5 of the Table annexed to Notification No. 67/83-C.E., but were covered by the description given against Sl. No. 10 of the Table annexed to the said Notification. He confirmed the demand of Rs. 44,35,531/-. On appeal, the Collector of Central Excise (Appeals) while agreeing that there was a distinction between Gas Filled Lamps and Tungsten Halogen Lamps, allowed the appeal on the following grounds :- (a) Incorrect approval of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view convassed in the Board s Circular be accepted. 4. We have carefully considered the matter. It is undisputed and admitted fact that the goods in question were Tungsten Halogen Lamp. Tungsten Halogen Lamp is a special type of lamp which gives out more light than an ordinary bulb. It is on account of the fact that a Tungsten Halogen Lamp has a quartz Bulb that contains small amount of a chemical element from the halogen family such as bromine or iodine. Inside the quartz bulb, the chemical element from the halogen family combines with evaporated tungsten and forms a gas. This gas breaks down when it touches the hot filament. The tungsten is redeposited on the filament and the halogen combines with more evaporated tungsten. Tungsten-halogen lamps provide more light using less power than conventional incandescent lamps (refer Dictionary of Machines Claremount Books and World Book at page 175). 5. Halogens are non-metallic electro negative chemical elements. Halogens are oxidizing agents. In the Tungsten Halogen Lamps, the essential character is provided by the Halogen. The weight or volume of the Chemical element such as bromine or iodine is not material. The system of work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h may be found in other publications designed with other objects and for other readers. Such imperfections, which will be eliminated as far as possible in later editions, are inevitable and should be accepted in the interest of simplicity and clarity. It is seen from the ISI Specification, that the Gas Filled Lamp and the Tungsten Halogen Lamp had been described separately as under :- Para 2.1.8 Gas - Filled Lamp Incandescent lamp in which the luminous elements operate in a bulb filled with an inert gas. 2.1.9 Tungsten Halogen Lamp Gas filled lamp containing a certain proportion of halogens The gas filled lamp containing a certain proportion of halogens were thus, separately described in the ISI Specification as Tungsten Halogen Lamp. 9. In the Board's Circular No. 4/4/94 CX., dated 17-1-1994 appearing at page T-21 of 1994 (69) E.L.T., it has been clarified that the Tungsten Halogen Bulbs will not be eligible for the benefit of nil rate of duty under Sl. No. 4 5 of the Notification No. 67/83-C.E. and will be covered by Sl. No. 10 attracting duty of 40%. The Board's circular is extracted below :- Tungsten Halogen Bulbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above, it is hereby clarified that tungsten halogen bulbs will not be eligible for the benefit of nil rate of duty under S. No. 4 and 5 of the Notification No. 67/83-C.E. and will be covered by S. No. 10 attracting duty of 40%. [Based on C.B.E. C. Circular No. 4/4/94-CX., dated 17-1-1994] 10. In the Vadodara Collectorate Trade Notice No. 106/92 dated 30-12-1992 appearing at page T-35 of 1993 (63) E.L.T., the Board had only ordered that the Tungsten Halogen Lamps were appropriately classifiable under Heading No. 85.39. No reference in the order part had been made to the Sl. No. 5 of the Table annexed to the Notification No. 67/83-C.E. The trade notice is extracted below :- Tungsten Halogen Lamps [Heading 85.39] It has been represented by the manufacturers of Tungsen Halogen Lamps that they have been denied the benefit of exemption under Sr. No. 4 5 of the table annexed to Notification No. 67/83-C.E., dated 1-3-1983, as amended. 2. The Central Board of Excise Customs have examined the classification of these goods. In exercise of the powers conferred under Section 37B of the Central Excises and Salt Act, 1944 (1 of 1944), and for the purpose of ensuring u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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