TaxTMI 
TaxTMI 
1996 (9) TMI 240
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....Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Peak Electronic Systems, Bangalore, the matter relates to the classification of the product "Electronic Ignitors for Sodium Vapour Lamps". The Collector had classified these goods under Heading No. 85.04 of the new Central Excise Tariff. The Asstt. Collector had classified the goods under Heading No. 85.39 of the Tariff. 2.&emsp....
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....8 and 85.39 (should be 85.48). They are extracted below : "85.04 Electrical transformers, static converters (for example rectifier and inductors). 85.38 (should be 85.48). Electrical parts of machinery of apparatus not specified or included elsewhere in this Chapter (Chapter No. 85). 85.39 Electric filament or discharge lamps including sealed beamed lamp units and ultra violet or infrared lamps....
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....lassifiable under the same heading under which the finished goods were classifiable. As the ignitors were part of the discharge lamps, they were also classifiable under Heading No. 85.39. 6. The Collector of Central Excise (Appeals) has held that the goods in question were a "ballast". "Ballast" is a device to keep an electric current constant consisting of an iron wire mounted in a vacuum t....
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....lly tubular) or a quartz envelope (usually in a outer envelope of glass), furnished with electrodes and containing, under low pressure either a gas which becomes luminous under the influence of an electric discharge or a substance which gives of a vapour having similar properties. The parts of such lamps are covered by the same heading. The appellants had sought to classify the goods under the res....