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TMI Blog2009 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry No. 97 - we do not find any merit in the contention of the appellant and reject the appeal. - C/694/2008 - 173/2009 - Dated:- 10-2-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) REPRESENTED BY : Shri M.A. Narayan, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 97/2008 dated 22-8-2008 passed by the Commissioner of Customs (Appeals), Bangalore. 2. We heard both sides. 3. The appellants imported 3.65 lakhs of sets of assorted variety of Auto Lamps from China and they filed the Bills of Entry for clearance of the same. The assessment was completed. It was based on MRP; h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), that in order to avoid any confusion consequent on the insertion of serial No. 97 brining under the gambit of MRP, parts, components and assemblies of automobiles, a specific substitution was made in serial No. 91, that all types of lamps except automobile lamps are covered under serial number 91. 4. The learned Advocate who appeared on behalf of the appellants made the following points : (1) It may be noted that the assessing authority has considered and applied Sl. No. 91 (ii) of the Notification No. 2/2006-C.E. (N.T.), dated 1-3-2006 as amended from time to time, wherein the abatement allowed is 40%. This entry specifically excludes the 'lamps for automobiles' vide amending Notification No. 24/2006 dt. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, components and assemblies of automobiles". The learned Advocate argued that the said automobile lamps by no stretch of imagination can be considered as part, component or assemblies of automobiles. 6. On a very careful consideration of the issue, we are of the opinion that the entries in the notification have to be properly examined. The parent Notification is 2/2006 dated 1-3-2006, entry No. 91 is reproduced therein. In terms of entry No. 91, all goods falling under 8539 are indicated there. The said entry is reproduced below : "91. Compact Fluorescent Lamp (CFL) 2. All other goods. "That means all the goods coming under 8539 are covered by way of this notification. There are two rates of duty 37% and 40%. However, there was an amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 24/2006. The said amendment is reproduced below: Lamps for automobiles excluded from MRP valuation - Amendment to Notification No. 2/2006-C.E. (N.T.) In exercise of the powers conferred by sub-section (1) and sub section (2) of Section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2006-C.E. (N.T.), dated the 1st March, 2006, G.S.R. 113 (E), dated the 1st March, 2006, namely :- In the said notification, in the Table, against S. No. 91, in column (3), for the words "The following goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be an absurd proposition to bring automobile lamp under the entry No. 97. The reasoning of the Commissioner (Appeals) appears to be correct. Since, automobile lamps or lamps for automobiles have already been covered under serial No. 97, the specific exclusion by way of Notification No. 24/2006 to exclude automobile lamps or lamps for automobiles coming under 8539 has been provided. Another point to be noted is serial No. 97 covers any heading, that means anything, any part, any component and any assembly of automobiles, it can fall under any heading still they would be covered by under 97 and the effect of the notification is that the percentage given against the said entry is the abatement from the maximum retail price. Therefore, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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