Specific exemption entry prevails over residuary classification when lamps are covered by the notification's broad language.

Halogen lamps and xenon lamps were treated as covered by the specific entries in Notification No. 67/83-C.E. for vacuum and gas-filled bulbs, and the notification language was read in a broad sense to include bulbs and tubular lamps. Because the goods were reasonably covered by those specific entries, the residuary entry could not be invoked to deny exemption. The stated effect was that classification under the residuary entry was impermissible and the exemption treatment in favour of the assessee was sustained.

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Issues: Whether halogen lamps and xenon lamps were entitled to exemption under Notification No. 67/83-C.E. dated 1-3-1983, and whether the residuary entry could be invoked to deny them the benefit.

Analysis: The notification contained specific entries for vacuum and gas filled bulbs not exceeding 60 watts and exceeding 60 watts, while the residuary entry applied only to bulbs and lamps not otherwise covered by the earlier entries. The expression used in the tariff and the notification was treated in a general sense so as to include bulbs and tubes, and the fact that xenon lamps were in tubular form did not exclude them from the scope of the notification. Since the goods were otherwise classifiable under the specific entries, resort to the residuary entry was impermissible.

Conclusion: The classification adopted by the appellate authority was sustained, and the Revenue's contention for classification under the residuary entry failed.

Final Conclusion: The appeal was rejected and the exemption treatment in favour of the assessee was upheld.

Ratio Decidendi: A residuary tariff entry cannot be applied where the goods are reasonably covered by a specific entry in the exemption notification, and the term used in the notification may be construed in a broad, general sense consistent with the tariff description.

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