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TMI Blog1999 (12) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise held that torch switches are not electric lighting fittings so as to be classified under TI 61 but would be classified as parts of torch under TI 68, applying the test of common parlance, holding that those who are trading in, or dealing with electric lighting fittings, etc., do not trade in, or deal with the purchase and sale of torch-switches and that it is not an item of electrical and is not dealt with by persons dealing in such goods. He has held that torch switches can be part of and cannot be classified as an item of electric lighting fittings. Hence these appeals by the Revenue. 3. We have heard Shri R.D. Negi, learned DR who submits that TI 61 of the Schedule to the Central Excise Tariff is wide enough to cover all kinds of switches, plugs and sockets and therefore, torch switches which operate at a much lower voltage then the usual domestic voltage range of 200 to 250 volts will fall for classification under TI 61 since they directly result in switching on and switching off of electric lights. He relies upon the decision, of the Tribunal in the case of Automotive Ancillary Services [1987 (32) E.L.T. 735] wherein the Bench has held that the use of the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey capable of being bought and sold in the market as such. These affidavits have been accepted by the Collector. The Department has not rebutted this evidence. On an application of principle of ejusdem generis in the present case and in the light of the ratio of the Bombay High Court decision in the case of PMP Auto Industries cited (supra), which has been followed by the Tribunal in the case of Commissioner of Central Excise v. Perfect Electric Corporation, all the goods classified under TI 61 will form the genus, 'electric lighting fittings'. Since torch switches do not pass the trade parlance test as electric lighting fittings, they do not fall within the coverage of goods described in TI 61. 6. The case law relied upon by the learned DR is distinguishable. The classification of electric switches for motor vehicles such as Piano key switches, driving and blinker with horn switches, mechanical brake light switches, etc., have been held to be under CET sub-heading 8563.90 which covers electrical switches for motor vehicles and for example switches and since there was no dispute that the switches were for motor vehicles but were not otherwise classifiable under heading 87.08 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not with persons dealing in electric lighting fittings. Shri Shankarlal has also stated to the same effect. Although he claims himself to be a wholesale dealer of electrical goods but he has also gone to state in his affidavit dated 11-12-1982 that torch switches used in the manufacture of torches are neither known as electric lighting fittings in the field of manufacture of electric lighting fittings nor they are manufactured by the manufacturers of electric lighting fittings. In para 5 of the same affidavit he has also stated that such torch switches are neither available in the market nor are they capable of being sold and bought in the market as electric lighting fittings. On similar lines Shri S.C. Malik has stated that torch switches are not known as electric lighting fittings in the field of marketing of electric lighting fittings. He has further deposed in his affidavit dated 11-12-1982 that torch switches are not available in the market nor they are capable of being bought and sold in the market as electric lighting fittings. 9. From two of the three affidavits, it is clear that the deponents dealing in electric lighting fittings have stated that torch switches are not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lightings; a lighting may be portable or it may be fixed. For example a bulb in a bulb-holder fixed on the wall is a fixed lighting. Similarly, a bulb in a table-lamp is also a lighting although it is portable. Therefore, fixture of the lighting or portability of electric lighting is immaterial for determining whether it is a lighting or not. For example Indian Standards Flashlight Specification (IS-2803:1991 available at page 62 of the appeal papers) indicates that this Standard lays down the requirements and tests for dry battery operated portable flashlights. In other words, a portable lighting is as good a lighting as a fixed lighting and TI 61 of the erstwhile Tariff did not make any such distinction. Therefore, battery operated torch, though portable, is an electric lighting. It is also appropriate to state that the present Central Excise Tariff classifies elecrtic torches under TI 8513. This position is not disputed. This is described as portable electric lamps designed to function by their own source of energy. This is another indication that a torch is known as an electric lighting though portable. Switches for torches being specifically for usage for torches is therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured by the respondents under Tariff Item No. 68 of the Schedule to the erstwhile Central Excise Tariff. OR Whether the appeals are required to be allowed holding that the classification of torch switches was under T.I. No. 61 of the Schedule to the erstwhile Central Excise Tariff." The matter relates to the classifiation of the switches for torches under the erstwhile Central Excise Tariff. The ld. Member (J) had held it classifiable under Item No. 68 of the erstwhile Central Excise Tariff which covered all other goods not elsewhere specified. On the other hand the ld. Vice-President was of the view that electric torch switches will be covered by Item No. 61 of the said Tariff. 15. I have heard Shri A.K. Jain, JDR for the appellants, Revenue. Shri V. Lakshmikumaran, Advocate and Shri M.P. Devnath, Advocate represented the respondents. I have carefully considered the submissions made by both the sides and have perused the records. I have given due consideration and thought to the two separate orders proposed by the ld. Member (J) and the ld. Vice-President. 16. Item No. 61 was inserted in the erstwhile Central Excise Tariff w.e.f. 18-6-1977 as a part of Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Dutiability of certain items as electric lighting fittings falling Under Tariff Item No. 61-C.E.T. has been examined in detail. The articles subjected to further examination in this context were lampholders, adapters (including two-way; three-way, etc., adapters and switch-socket combinations). (3) It is clarified that since Item 61 covers all kinds of switches, sockets and plugs, the above mentioned articles which are essentially in the nature of switches, sockets and plugs are covered by Tariff Item 61 if they are designed to function as electric lighting fittings. Ahmedabad Collectorate Trade Notice No. 245/77, dated 1-10-1977." 17. In the Illustrated Dictionary of Electronics, the 'switch' has been defined as under: "Switch: A circuit or device (electronic, electro-mechanical, or mechanical) for opening and closing a circuit or for connecting a line to one of several different lines, e.g. rotary selector switch. 2. To change the logic state of a circuit or device. 3. In a computer programme, a branch instruction directing the programme to a line number dependent on the value of a variable or result, e.g. BASIC'S ON.......GO TO. 4. To cause an electrical circuit to ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes, headlight switches and stop light switches were automobile spares and not electrical fittings and they were classifiable under T.I. 68 and not under T.I. 61 of the erstwhile Central Excise Tariff. 20. There are also a number of Tribunal's decisions on the subject indicating the scope of Item No. 61 and the torch switches in view of the ratio laid down could not be considered as classifiable as electric lighting fittings under Item No. 61. In the case of Automotive Anciliary Services v. Collector of Central Excise Madras - 1987 (32) E.L.T. 735 (Tribunal), flasher switch, combination switch, horn and dipper switch for use in motor vehicles were classified under T.I. No. 68 and not under T.I. No. 61. In the case of Collector of Central Excise v. Perfect Electric Corporation (Pvt.) Ltd. - 1989 (43) E.L.T. 653 (Tribunal), ignition-cum-switch, stop switch, combination switch, piano key switch, main line switch, push button starter switch, reversing switch, socket for inspection lamp, switch PRL, light rotating switch, dark lamp switch, rotary switch and head light switches were classified under T.I. No. 68 and not under T.I. 61. In the case of Collector of Central Excise v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under Heading 87.08 in view of the fact that they are specifically covered under specific headings/sub-headings. 7. Chapter 87 of the tariff is under Section XVII of the tariff. Section Note 2 of Section XVII provides that the expression "parts and accessories" do not apply to other electrical machinery and equipment whether or not they are identifiable as for the goods of this section. According to this Section Note the electrical machinery and equipment were classifiable under Chapter 85. Chapter 85 of the Tariff falls under Section XVI of the tariff. Section Note 2 of the Section XVI provides as under : 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading Nos. 84.84, 85.44, 85.45, 85.46 or 85.46) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of mach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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