1997 (11) TMI 249

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....15 x 44 mm) gas filled. In the invoice dated 27-12-1990, the goods were similarly described as 6V, 10W 15 x 44 mm gas filled. On examination the goods were found to be electric filament lamp. The importers had claimed that the goods imported were covered by S. No. 4 of the table annexed to Notification No. 67/83-C.E. which covered the following : "vacuum gas bulbs not exceeding 60W, other than those specified in S. No. 01 to 03 above". 2. The Assistant Collector Customs, Bombay referred to Indian Standard Specification and tooking the view that bulbs imported were festoons lamps and were nothing but a filament lamp. He held that the festoon lamp were more appropriately covered under S. No. 9 of the table annexed to the said Notif....

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....riginal and the examination report and pleaded that the view taken by the ld. Collector of Customs (Appeals) was not correct. He reiterated the grounds of appeal. 6. We have carefully considered the matter. There is no dispute that the goods imported were classifiable under sub-heading No. 8539.00 of the Central Excise Tariff. Sub-heading No. 8539.00 cover the following :- "Electric filament or discharge lamps including sealed beam lamp units and ultra violet or infra-red bulbs arc lamps." It is thus seen that sub-heading 8539.00 cover electric filament or discharge lamps as well as the arc lamps under S. No. 9 of the table. Electric filament or discharge lamps other than arc lamps were eligible for the concessional rate of Cu....