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2014 (7) TMI 875 - AT - CustomsClassification - import of Lighting fitting Compact Recessed Down light - classifiable under CTH 94051090 or under Tariff Heading 8539 - It is the observation of the ld. Adjudicating Authority that the laboratory reports proved the goods to be CFL, i.e., Compact Fluorescent Lamp by their character, nature and longevity - Appellant says that the goods being used for light reflection and focusing that proves the goods were spot lights but not mere lamps. - Held that:- appellant did not rebut such aspect of the finding of ld. Adjudicating Authority. The classification under both the entries above show that the goods covered by them are illuminating lamp. The goods imported has the characteristic of spreading light to a defined area according to its beams and rays and the reflector used. The HSN classification speaks that searching lights are used for anti-aircraft operations and spot lights are used for stage sets and in photographic or film studios. Search lights and sport lights throw a concentrated beam of light (which can be regulated) over a distance onto a given point of surface by means of reflector and lenses or with reflector only. This is, precisely, the usage of the search light and spot light. But the goods imported by the appellant was not able to satisfy such usage except spreading its light as CFL. Law is well settled in respect of classification. More specific tariff heading attracts goods akin to its entry but not an orphan to its fold compared to a non-specific tariff entry. - The CTH 85393110 covers Compact Fluorescent Lamp within its fold belonging to the family of electrical filament or discharge lamp including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. CTH 9405 describes its family as family of lamp and light fittings which covers search lights and spot lights. The goods imported neither being search light nor spot light, according to HSN notes those are covered by CTH 8539 but not by CTH 9405 since both entries are altogether different and neither dear nor near to each other in relation. - Decided against the assessee.
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