Piezoelectric gas lighters fall outside mechanical lighter classification and are covered by the residuary tariff item

Electronic gas lighters operating on the piezoelectric principle were treated as outside the tariff entry for mechanical lighters because the trigger only compressed the crystals and the spark was generated by an electrical phenomenon, not by direct mechanical ignition. The later amendment expressly adding electrical and electronic lighters, together with departmental and appellate practice, supported the view that the earlier tariff description did not cover these goods. The lighters were therefore classified under the residuary item rather than the mechanical lighter entry.

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Issues: Whether electronic gas lighters operating on the piezoelectric principle were classifiable as mechanical lighters under Item 39 of the Central Excise Tariff, or fell under the residuary Item 68.

Analysis: The lighter worked by pressing a trigger that subjected piezoelectric crystals to mechanical strain, generating an electrical charge which travelled to the nozzle and produced a spark. The resulting ignition was therefore an electrical phenomenon, not a direct mechanical one. A mechanical contrivance for ignition would be one where the mechanical action itself directly produces the spark, such as striking a flint against metal. The later amendment of Item 39 to expressly include electrical and electronic lighters, together with the contemporaneous departmental view and other appellate orders, supported the conclusion that the earlier tariff description did not cover such goods.

Conclusion: The goods were not classifiable under Item 39 and were correctly classifiable under Item 68; the classification issue was decided in favour of the assessee.

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