Tariff classification of photo electric colorimeter parts placed them under Item 68, outside the lighting bulb entry.

Component parts of photo electric colorimeters were not classifiable under Item 32 of the Central Excise Tariff because that item covered only electric lighting bulbs and fluorescent lighting tubes, not bulbs or parts specially designed for scientific apparatus. The goods were therefore correctly classified under Item 68, and no countervailing duty was chargeable at the relevant time.

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Issues: Whether component parts of photo electric colorimeters were classifiable under Item 32 of the Central Excise Tariff for the purpose of countervailing duty, or under Item 68.

Analysis: Item 32 covered electric lighting bulbs and fluorescent lighting tubes. The exclusionary and descriptive language of the item showed that it applied only to electric bulbs of that class and not to bulbs specially designed for scientific apparatus. The goods in question were component parts of photo electric colorimeters and were not electric lighting bulbs. The Tribunal's view was consistent with the earlier tariff position also adopted by the Central Board of Excise and Customs.

Conclusion: The goods did not fall under Item 32 and were correctly classified under Item 68, on which no countervailing duty was chargeable at the relevant time.

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