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TMI Blog1986 (11) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... duty under Item 72(3) of the Indian Customs Tariff and not under Item 60(2) of the same. The nature of the goods is clear from an extract given by the manufacturer for both forms of grinding machines which is reproduced by the learned Judge in the order. The bulbs are 100W bulbs each of which is priced at Rs. 113. They are obviously and admittedly different from the ordinary bulbs used for lighting, though they are of 100W. These bulbs are imported and formed a part of the grinding machine which for effective functioning has to be used with the assistance of the projection lamp. The bulbs are of special shape and quality and are manufactured only to suit a particular, requirement of the projection lamp intended to provide illumination for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tariff. The Appellate Collector of Customs confirmed this view and the Joint Secretary to the Government of India also confirmed this view. He took the view that, though the goods may have some special characteristics, nevertheless, they remained projector lamps and were correctly classified under Item 60(2) of the Indian Customs Tariff. Item 60(2) of the Indian Customs Tariff reads as follows :- "electric lighting bulbs not otherwise specified.". Item 72(2) of the Indian Customs Tariff which is relevant for our purpose reads as follows :- "Component parts of machinery as defined in Item Nos. 72, 72(1) and 72(2) and not otherwise specified, only as are essential for the working of the machine or apparatus and have been given for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which provides for projection on the screen is to ascertain whether the tools produced by the grinding machine are of the requisite quality. In order to ascertain whether the tools are of the requisite quality, the image of the tool is projected by the projecting apparatus on the screen and that enables the manufacturer to ascertain whether there is any defect in the product or not. Now if this is the object of the projection unit which is made a part of the grinding machine itself, it is difficult for use to see why the parts which constitute this part of the machinery cannot be treated as a basic constituent part. When machinery is utilised by a manufacturer for the production of tools, it is obvious that the manufacturer is interested ..... X X X X Extracts X X X X X X X X Extracts X X X X
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