Classification of pilot lights under sub-heading 8536.90 upheld, defeating the Revenue's challenge to exemption benefit.

Pilot lights used on control panels and consoles were treated as classifiable under sub-heading 8536.90, as the record did not support recharacterisation as visual signalling apparatus under Heading 85.31. The Department had consistently adopted sub-heading 8536.90, and there was no adequate basis to disturb that classification. As the classification challenge failed, the Revenue's objection to the exemption under Notification No. 160/86-C.E. also did not succeed, and the benefit remained available.

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Issues: Whether the goods described as Pilot Light were classifiable under sub-heading 8536.90 or Heading 85.31 and whether the Revenue's challenge to the classification and denial of exemption under Notification No. 160/86-C.E. could be sustained.

Analysis: The Department had consistently classified the product under sub-heading 8536.90 and had not earlier proceeded on the basis that it fell under Heading 85.31. The goods were used on control panels and consoles, and the record did not support the Revenue's attempt to recharacterise them as visual signalling apparatus. In the absence of adequate grounds to disturb the existing classification, the exemption issue also did not survive in the Revenue's favour.

Conclusion: The classification under sub-heading 8536.90 was sustained and the Revenue's challenge to the grant of benefit under Notification No. 160/86-C.E. failed.

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