TaxTMI 
TaxTMI 
1996 (9) TMI 395
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.... have arisen in connection with this matter :- Issue of Classification A. Whether a "fluorescent tubes" can be considered to be an "Electronic" item for the purposes of Classification under Custom Tariff Heading No. 85.18/27 as claimed by the importer/appellant ; Issue of Consumer item B. Whether the imported "fluorescent tube" can be treated as "consumer goods" under the Import-Export Policy for the year 1985-88. A. Issue of Classification 3. It was their contention that it was classifiable under Heading 85.18/27(1) under category of electronic tube. This tube was part of a special lamp manufactured by them which consisted of electronic circuit, starter and relating fittings. Such fluorescent tubes are e....
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....tta) Nayek Paper Industries v. Union of India 2. 1992 (58) E.L.T. 38 (Bombay) Union of India. v. Sahaney Steel and Press Work Ltd. 3.  1993 (63) E.L.T. 419 (Tribunal) J.K. Batteries v. Collector of Customs 4. 1994 (72) E.L.T. 98 (Tribunal) Echjay Ind. Ltd. v. Collector of Central Excise, Rajkot 5. 1994 (73) E.L.T. 536 (Rajasthan) Pollar Marmo Agglomerates v. Union of India 2. Issue of Consumer Item 8. It is submitted that Para 7(13) of the Import and Export Policy 1985-88 defines consumer goods as under :- ` "Consumer goods" for the purpose of import policy, will mean consumption goods which can directly satisfy human needs without further processing; it would include consumer durables also.' ....
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....s' and thus fall under 85.39 of HSN whereas electronic valves/tubes are mentioned under Heading 85.40. It clearly implies that fluorescent tubes which is a discharge tube is distinct from electronic valves and tubes. Secondly, there is nothing to show that the imported item is actually an electronic valve/tube which are entitled for the benefit of the notification. That in the market parlance and in the commercial understanding the impugned goods are known as fluorescent tubes is required to be kept in view in the light of ratio of following judgments : 1. 1989 (44) E.L.T. 525 M/s. AB Controls Ltd. 2. 1993 (67) E.L.T. 30 (SC) Fusehose Eltots Ltd. 3. 1995 (75) E.L.T. 101 (Tribunal) = 1995 (6) CXLT (Trb.) CE-138 M/s. J....
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....r beam of electrons. electrons in such cases can move within the semi-conductor or gas or vaccum. 19. The IEEE New Standard Dictionary of Electrical, Electronics and Computer Terms defines an electron tube as a `device in which conduction by electron takes place through a vaccum or gaseous medium within a gas tight envelope'. 20. Furthermore, as already held in the above case electron tubes have a wide variety of applications including lighting and photography. 21. In the present case, it appears that the Department has itself got a sample tested in the CSIO laboratory of CSIR (Government of India) as is evident from the test report submitted by it under bill dated 5-7-1989. This test report has been mentioned by the....
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.... applications in various fields indicated below. Various brochures and pamphlets filed by the appellant show that fluorescent lamps find their use in photo voltaic applications in a number of systems and the pamphlets of Udhaya Solar PV Lanterns also describes its electronic circuitry. The brochure issued by Central Electronics Sahibabad (Public Sector Entt.) describes Solar PV Systems and its uses in SPV Indoor Lighting Systems; Inter Pumping Systems; CEL Solar Lantern; Rural Telecom, and other areas covered by National Technology Mission. It also indicates other applications of Solar Photovoltaic systems as follows :- 1. Stand Alone and Grid Interactive Power Plants 2. Power Signal Lighting Point Machines for the Railwa....
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....ain apparent from above quotations from the pamphlet issued by the Central Electronics Ltd. and show that a 9 watt CFL can give light equivalent to 60 watt incandescent lamp and in the case of electronic lantern 7 watt CFL can give light output equivalent to a 40 watt incandescent bulb. The claim of Udhaya Solar Pv Lanterns is that they have high efficiency CFL which gives output of 60 lumens pe watt. 29. Ld. Counsel is therefore, correct in pointing out that they are energy saving devices of relatively higher efficiency. 30. Lastly they cannot be considered as consumer items as they are not directly used as such by the general consumer, but are utilised as a part of the fluorescent lamp which are then marketed for satisfyin....