TaxTMI 
TaxTMI 
1996 (9) TMI 376
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....s contention that the action taken by the Asstt. Collector was correct. 4. A perusal of the catalogue shows that the goods have been manufactured by a firm engaged in the manufacture of bulbs. The name of the manufacturer is Key and Kwang Electric Bulb Factory Ltd. The catalogue also shows that the goods are used for producing high intensity light which is suitable for various arenas like photography, traffic, publicity, science, medicine etc. The capacitor discharge excites the electrons in the gas and when they return to ground level energy is released in the form of light. It is clear from this description that the item is nothing but a discharge lamp. 5. As per Chambers Dictionary of Science and Technology, 1984 page 398 an `electronic tube' is an electronic device in which the electron conduction is in a vaccum or gas inside a gas tight enclosure. Its electronic characteristics are substantially dependent upon the ionisation of gas or vapour. These electronic valves and tubes are not used for the purpose of emitting light but for various industrial applications other than lighting and are known as triode, diode etc., depending upon number of electrodes used. ....
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....to be given due weight as held in the case of Orient Lithopress v. C.C. [1994 (71) E.L.T. 32 (Mad.)] and [1994 (64) E.L.T. 22 (Mad.)] with reference to DGTD certificate and in the case of Titan Watches [1992 (62) E.L.T. 741 (Tribunal)] and Vinplex Dye Chem. (P) Ltd. v. CV.C. with reference to the Certificate of Drug Controller. 10. It was also their contention that the fact that the supplier company makes bulbs and lamps also does not mean that it does not make electronic items. 11. He would also like to produce the catalogue of similar flash tubes manufactured by another company namely `Heimann' (which is a leader in flash technology). This catalogue shows the item as Optoelectronic component. 12. He would also like to draw attention to the final Order No. C/31/1996-B of the Tribunal in the case of M/s Electronitherm (I) Ltd v. C.C., Bombay in A. No. C/71/94-B2 which deals with an item falling under Chapter 85 having an electronic circuit and holds it to be classifiable under Heading 85.14 to show that classification is immaterial. Further Heading 85.18/27 includes various electric and electronic devices and therefore the fact that flash tube has been class....
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.... industrial as well as the scientific and technical field also this is kept in view and an item is generally treated as electronic if a semi-conductor device is incorporated in it or is included in its circuitry/or a controllable electron beam is generated in it or by it (as evident from the technical literature quoted by both the sides as well). But such items continue to be treated as a sub-category or variety of broader field of electrical machinery and equipment as apparent from the fact that in the course of international trade this aspect stands recognised for customs purposes by virtue of the fact that Chapter 85 in CCCN and HSN covers `ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF', and the chapter notes thereof refer to various items, circuits and assemblies and parts thereof including those which are normally considered as electronic. Chapter note 4 of HSN refers to `Printed Circuits' having component such as inductances, resistors, capacitors other than semi-conductor elements; Whereas chapter note 5 specifically refers to (A) "Diodes, transistors and similar semi-conductor devices" commonly known as `electronic' items; (B) "Electronic integrated circuits and micr....
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....op etc., lighting; lighting of machines; and lighting for decorative or publicity purpose. The heading includes simple straight or curved tubes, and tubes in various complex forms (e.g. scrolls, letters, figures and stars)." Heading 85.40 includes "Thermionic, cold cathode or photo-cathode, valves and tubes (e.g. vacuum or vapour of gas-filled valves and tubes, mercury arc rectifying valves and tubes, cathode ray tubes, television camera tubes)." "This heading covers only those valves and tubes, which for different purposes, utilise the effect of electrons emitted from a cathode either in a vacuum or in gas." In the case of photocathode valves and tubes, photocathode is excited by the action of light. "According to the number of their electrodes they are termed diodes, triodes, tetrodes, etc." 20. Heading 85.41 covers "Diodes, transistors and similar semi-conductors devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes, mounted piezo-electric crystals. 21. And Heading 85.42 covers electronic integrated circuits and micro-assemblies. 22. All this goe....
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....e controversy before us. The flash tube construction and the flash tube circuitry as indicated in the catalogue is of greater importance; that such xenon flash tube converts electrical energy stored in flash capacitors into light flash and the degree of efficiency is not in dispute; whether emitted light extends through ultraviolet is immaterial for our purpose; what is significant to the fact is that the flash tube circuitry is in the nature of an electronic circuit. This is clear from the description of the construction of tube and the diagram of the circuit at Annexure "A". 25. In so far as Encyclopaedia Britannica is concerned, its description of the flash systems is of direct relevance for our purpose and is reproduced below : Flash systems. Flash is a widely used artificial light source for photo-graphy, providing a reproducible light of high intensity and short duration. It can be synchronized with an instantaneous exposure. Being battery powered, small flash units are self-contained. The two main systems are flash bulbs and electronic flash. Flash bulbs. The flash bulb consists of a small, oxygen-filled glass envelope containing two sealed-in wires with a f....