1997 (5) TMI 199

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....pondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the matter relates to the classification of halogen lamps and xenon and their eligibility to the benefit of exemption under Notification No. 67/83-C.E., dated 1-3-1983 as amended. The Asstt. Collector of Customs who had adjudicated the matter had held that as the rating of halogen lamps was 10 watts th....

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....bulbs and exceeding 60 watt. Instead of doing this, he had classified under Sl. No. 10 which reads "bulbs and lamps other than those specified in Sl. Nos. 1 to 9 above". The order of the Asstt. Collector is incorrect. The appellants are entitled to the Notification No. 67/83-C.E. as the said goods fall under Sl. No. 4 of the Notification. In so far as xenon lamps, the Asstt. Collector denied the e....

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....No. 5 of the Notification No. 67/83-C.E. In the absence of the wattage, classifying the goods under Sl. No. 5 of the notification would be more appropriate. I accordingly hold that the halogen lamps are correctly classifiable under Sl. No. 4 of Notification No. 67/83 as not exceeding 60 watts and xenon lamps under Sl. No. 5 of the notification as gas filled bulbs exceeding 60 watts. I accordingly ....

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....der Sl. No. 5 the adjudicating authority had not considered their classification under Sl. No. 4 of the same table which reads as under :- "vacuum and gas filled bulbs not exceeding 60 watts, others than specified in Sl. Nos. 1 to 3 above." 6. The Revenue had sought to classify these goods under Sl. No. 10 of the table which reads as under :- "bulbs and lamps other than those specifi....