2000 (11) TMI 166

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....ssue relates to their liability to duty under Exemption Notification. No. 67/83-C.E., dated 1-3-1983. This notification exempted inter alia the bulbs/lamps from duty of excise at the rate in excess of the amount shown under the column against each entry in the Table annexed to the notification. The relevant portion of the Table is extracted below : The Table S. No. Sub-heading No. Description Rate of duty 01.  - - - - -     02.  - - - - -     03.  - - - - -     04. 8539.00 Vacuum and gas filled bulbs not exceeding 60 watts, other than those specified in Serial Nos. 01 to 03 above. Nil 05. 8539.00 Vacuum and gas filled bulbs e....

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....25) E.L.T. 1233 (Tribunal)] in the group of four appeals in the case of M/s. Phoenix Overseas (P) Ltd., and M/s. Halonix Electric (P) Ltd. etc. v. CCE, Meerut. 3. What has prompted the ld. Bench 'B' to refer this matter to the Larger Bench is the C.B.E.C. Circular No. 4/4/94-CX., dated 17-1-1994 appearing at page T 21 of 1994 (69) E.L.T. In this Circular, it has been clarified that the Tungsten Halogen Lamps would not be eligible for the benefit of 'Nil' rate of duty under Notification. No. 67/83-C.E. and will be covered by Sl. No. 10 attracting duty of 40%. The logic of this is contained in the following passages extracted from this Circular : "The relevant Tariff of Indian Standard Specifications dealing with lamps are IS : 1885/Par....

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..../s. Phoenix Electric India Ltd. and M/s. Halonix Electric Pvt. Ltd. (supra). We are, however, not persuaded to adopt the logic approved in these decisions. Explanation II to the notification stipulates that all classifications under that notification shall be governed by IS specifications. It is admitted case that Tungsten Halogen Lamps are treated under IS specifications as separate from gas filled lamps. That being the case, these lamps cannot be categorised as gas filled lamps for the purpose of this notification. That the tungsten halogen lamps are filled with inert gas viz., Krypton to the extent of 99.95% and the Halogen is only 0.05%, is of no consequence to this classification in view of Explanation II. We are of the considered view....