Central Excise - Lamp & lighting fittings - Availability of exemption under Notification No. 80/90-C.E., dated 20-3-1990 - Clarification - Regarding - Central Excise - 8/91-CX.1

Central Excise - Lamp lighting fittings - Availability of exemption under Notification No. 80/90-C.E., dated 20-3-1990 - Clarification - Regarding Circular No. 8/91-CX.1 Dated 9-12-1991 [From F. No. 13/10/90-CX.1] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Lamp lighting fittings - Availability of exemption under Notification No. 80/90-C.E., dated 20-3-1990 - Clarification - Regarding. A doubt has been raised regarding availability of exemption under Notification No. 80/90-C.E., dated 20-3-1990 to products of lamps and lighting fittings and part thereof other than those 'made of glass' falling under Heading No. 94.05. 2. Predominance by weight of the metal or other material used in the manufacture of a composite article may be kept in view while determining this issue. 3. This may be brough to the notice of the trade and field formations.