1995 (1) TMI 148

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....pellants.  Shri K.K. Jha, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  M/s. P.C. Metal Industries, Shastri Nagar, Delhi had filed an appeal being aggrieved with the order in appeal dated 24-3-1994 passed by the Collector of Central Excise (Appeals), New Delhi. Subsequently they also filed an application under Section 35F of the Central Excises and Salt Act, 1....

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....m were a part of fluorescent tube chokes which falls under sub-heading No. 8504.00 of the Tariff. The learned Advocate pleaded that the goods were rightly classifiable under sub-heading No. 7326.90 of the Tariff. Financial hardship was also pleaded on behalf of the appellants. 4. Shri K.K. Jha, the learned SDR pleaded that the Choke was an electric lighting fitting, and that the cover was a par....

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....hich is a complete identifiable product in itself." From the reading of the three Tariff entries 7326.90, 8504.00 and 9405.00, it appears that chokes for fluorescent tubes are classifiable under Heading 8504.00 as electrical transformers, static converters (for example rectifiers) and inductors. As per Chapter Note (f) under Chapter 94, lamps or lighting fittings of Chapter 85 are not covered by C....

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....ctric lighting fittings. The Tribunal in the case of Automotive Ancillary Services v. CCE, Madras, 1987 (32) E.L.T. 735 (Tribunal) had observed that an indication of what is considered as lighting fittings can be had from the fact that chokes and starters for fluorescent tubes had to be specifically included in that Tariff Item. 7. As presently we are concerned with the disposal of the stay app....