2003 (6) TMI 245

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....med for assessment under Heading 9008.30 of the Customs Tariff. The department was however of the view that the entities were spot lights/stage lights equipments classifiable under Heading 9405.40 of the Customs Tariff and restricted in terms of Exim Policy 92-97 and were, therefore, liable for confiscation under Section 111(d) of the Customs Act, 1962 and the importers liable to penalty under Section 112(a) of the Act. (b)      The Deputy Commissioner who adjudicated the case after considering the submissions of the appellants and after examining the representative samples found that it was noticed that the instrument does not have projection lenses which could be used for projecting an image or its enlarged ver....

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....hich move and change continuously. It is, therefore, specifically designed to be used in discotheque, stage and studios etc. and hence, to my mind and thinking, it is nothing but a specialized lighting instrument/lamp, appropriately classifiable under Heading 94.05." And rejected the appeal. Hence this appeal. 2. The appellants have taken up the following grounds :- (a)(i)  The Commissioner saw the samples from the considerable distance and did not ask the appellants to operate the lamp to demonstrate its precise function. Therefore, it was wrong to hold that lamp did not posses a lens and lenses were shown to the Commissioner. (ii)      The lamps are not ordinary light or a spot light used on ....