TMI Blog2003 (6) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 version onto the desired surface or screen. It was also noticed that the instrument is basically designed for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 stages or dance floors but are a specialized light on which not only images change by sound of clapping or music but its intensity of the focus also expands. They are, therefore, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs arrived at by the lower authorities after examining the function of the goods to be only under Heading 9405.40 of the Customs Tariff. (b) We are re-enforced in arriving on this classification, since Heading 9405 comes later then the other corresponding entry 9008.30 claimed by the appellants, when we apply the rules of interpretation of the Tariff. (c) Since no fresh material has been brought before us by the appellants to negate the findings of fact as arrived at after examining the products as it appears from the order of the lower authority we can not upheld the plea that the Commissioner did not examine the goods as submitted by the appellants. There are no merits in the grounds taken. 4. In view of our findings the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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