1984 (6) TMI 247

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....p;The issue for determination in this appeal concerns the classification of Winker-Type Spare Bulbs for 'ERMA' Photoelectric Colorimeter model AE-11. A consignment of 685 pieces of these bulbs were imported by Post Parcel No. 149446/76 and was assessed to duty under Item 85.18/27(4)-CTA 'Electric Filament Lamps' at 120% and c.v. duty under Item 32(4)-CET as 'Electric Lighting and Fluorescent Lighting Tubes' at 30 %. Duty was paid under Slip No. 49446 dated 21-8-1976. A refund was claimed on the ground that these bulbs should be considered as component parts of the Photoelectric Colorimeter falling under heading 99.28(4) and they were not classifiable under heading 85.18/27(4) of the CTA with countervailing duty under Item 32-CET. The Assist....

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....n integral part; and affected that the appropriate assessment should be heading 90.25 (1). They also referred to CBEC Ruling No. 850-Cus. 1/45 dated 15-10-1945 stating that electric bulbs for general illumination purpose under Item 60(2) and bulbs specially designed for scientific etc., apparatus, whose purpose is difference (though provision of light may be included) are not classified under Item 60(2); and also Madras Customs House Tariff Circular 26/771 that the design of the article and the intention of the manufacturer should be taken into account. The trade name, usage and technical opinion given in the catalogue show that the bulbs are for the colorimeter. Therefore, the bulbs are correctly classifiable under heading 90.25(1) read wi....

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.... the goods deserve assessment under heading 90.25 (1)-CTA. On 6-2-1978, a detailed reference was made to the Collector of Customs, Madras regarding the correct classification of these bulbs, specially designed for fitment into the colorimeter, and keeping in mind the Board's ruling specifically excluding such bulbs from Item 60(2)-ICT [which is akin to heading 85.18/27(4)-CTA] and that such bulbs will fall under Item 72(2)-ICT [which is equivalent to heading 90.25 (1)]. Inter alia, it was also pointed out that the prohibitive customs duty and countervailing duty, amounting in all to 186%, on these indispensable parts of colorimeters would hamper instead of encouraging the National Policy on Science and Technology. In his reply dated 29-9-19....

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....hat the colorimeter is covered by Heading 90.29 read with 90.28 (4) and 90.25 (1) and the bulb, which is specially designed and activates the optical system, is an essential part of the apparatus and should be assessed at the rate specified in Heading 90.25 (1). For the same reason, no countervailing duty should be charged under CET Item 32 and, in any case, not sub-item (4). Even if it is sub-item (1), exemption notification 42/76 would be relevant. 5. The learned S.D.R. supported the order-in-appeal since Heading 85.18/27(4) squarely covered the bulbs, CET Item 32 was also attracted for levy of countervailing duty, according to him, but he did not counter Shri Jain's contentions specifically. 6. The Tribunal notes that the....