TMI Blog2014 (7) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. C/5/2008-CU[DB] - FINAL ORDER NO.52873/2014 - Dated:- 22-7-2014 - Mr. D. N. Panda and Mr. Manmohan Singh, JJ. For the Appellant : Shri Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tlights and parts thereof, not elsewhere specified or included. As per chapter note 1(f) of chapter 94, lamps and lighting fitting covered by chapter 85 are excluded from chapter 94. Revenue claimed that the goods imported by the appellant shall be classified under Tariff Heading 8539. 3.3 Appellant replied by its letter dated 24.03.2006 that it had imported complete Innova spotlight comprising of Recessed Down light i.e. CCFL permanently fitted with anodized Aluminium Reflector. Those were complete light fitting with permanent light source and spotlight specifically covered under chapter 9405, not being a lamp under CT 8539. The light was combination of 3 more components and used in ceiling application throwing beam of light confined for a small diameter so that it can give very concentrated beam to lighten the object. 3.4 Appellant submitted a printed catalogue of Innova Spot Light featuring the goods to the Authority below. As per catalogue, the goods combined with Fixtures were defined to be spotlight with details as Ready to use complete set: Round fixture, Innova Lamp Electronic Ballast with GU 5.3 Lamp holder . But customs noticed that the goods imported were w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference between hot cathode and cold cathode are: (a) The hot cathode has a filament inside the tube while the cold cathode does not have one. (b) The hot cathode and cold cathode are both CFLs. (c) Hot cathode has a life of 8,000 - 10,000 hours and less while the cold cathode has a longer life of almost five times the life of hot cathode i.e. 50000 hours and this is the biggest advantage of cold cathode over hot cathode. 6.1 On analysis of the literature accompanying the goods it was noticed by customs that the light imported has a life of above 8000 Bh hrs which is nearer to the life of hot cathode light but is only one sixth of the life of a cold cathode. Further, the literature did not state that the goods were cold cathode. It was concluded that the goods in question were hot cathode and not cold cathode. The only thing in support of the claim of cold cathode was the printing on the container containing the light showing to be cold cathode. But such printing was not supported by any technical literature accompanying the goods. Therefore Customs opined that life of the goods was that of hot cathode but not cold cathode. 6.2 According t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nlights Innova-7 Spotlight 6400-GU5.3 with Electronic Ballast valued at ₹ 4,62,515.66 and Lighting fitting Cimpact Recessed Downlights Innova 11-6400K-GU5.3 with Electronic Ballast valued at ₹ 8,37,984.84 and 441 Nos. Spare Unit Lamps for Innova-11 valued at ₹ 13,130.05 imported vide B/E No. 272437 dated 11.03.2006 and Lighting fitting Compact Recessed down lights Innova 11-6400K-GU5.3 with electronic Ballast valued at ₹ 12,66,721/- imported vide Bill of Entry No. 282078 dated 22.03.06 were to be classified under Tariff heading 853931. (2) Duty of ₹ 10,59,011/- was imposed on goods cleared under Bill of Entry No. 272400 dated 11.03.06, Bill of Entry No. 272437 dated 11.03.2006 and Bill of Entry No. 282078 dated 22.03.06. (3) No confiscation was ordered under section 111 nor penalty under section 112 was imposed on the appellant. 9.1 Assailing order of adjudication it was submitted on behalf of the appellant that the goods imported was not merely fluorescent lamp but it was a light fitting being attached with aluminium cover round fixture innova lamp electronic ballast. The goods with such character is entitled to be classified under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the classification of tube light fitting with rotors. It is seen that the HSN as per page 1581 has stated that 9405 covers electrical lamps and lighting fittings which may be equipped with lamp-holders, switches, flex and plugs, transformers, etc. or, as in the case of fluorescent strip fixtures, a starter or a ballast. 9.5 In view of above order u/s 37B of Central Excise Act, 1944 the goods imported by the appellant do not skip and the light fittings equipped with lamp holders submit to the class of CTH 9405. Keeping in view, such fact, Board was of the view that the product imported by the appellant is classifiable under Heading 9405. 9.6 Ld. Counsel for the appellant further argued that ld. Adjudicating authority ignored the submissions made by the appellant which were issue based. That has violated principles of natural justice. He has acted to the detriment of justice choosing a way to interpret the Customs Tariff Heading (CTH) in a manner not acceptable to law. He did not act fairly and justly, ignoring the basic rule of classification and failing to follow the decision of the Tribunal aforesaid. 10.1 Per-contra, Revenue supports the adjudication order submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heading 94051090 . The said heading reads as under:- CTH 8539 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps 8539 10 00 -Sealed beam lamp units 10% 8539 21 Other filament lamps, excluding ultra-violet or infra-red lamps: --Tungsten halogen: ---Other: Miniature halogen lamps with fittings 10% 8539 21 10 Other for automobiles 10% 8539 21 20 Other 10% 8539 21 90 Other, of a power not exceeding 200 N and for a voltage exceeding 100 V 10% 8539 22 00 Other: 10% 8539 29 Of retail sale price not exceeding rupees 20 per bulb 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant did not rebut such aspect of the finding of ld. Adjudicating Authority. This characteristic of the goods brought that to the fold of CTH 85393110. 15. In the course of hearing to resolve the dispute, Revenue was directed to take a sample produced by the appellant to the market to find out what is the understanding about the goods by market in common parlance. The report that came up from market enquiry revealed that the imported bulbs are known as Compact Fluorescent Lamp Spot Light which is used for ceiling light purpose. This was the view of M/s. Kalra Electrical, Shop No.10, Saat Manjil, SD Market, Tilak Nagar, New Delhi. The second shop named M/s. Frontier Electrical, Shop No.17, S.D. Mandir Market, Tilak Nagar, New Delhi also stated in the same manner. Both of them opined that the sample goods are sold as spot light and the same is also used for ceiling light purpose. They did not rule out the goods imported to be CFL, i.e., Compact Fluorescent Light. Their version also agreed with laboratory report which was considered by ld. Adjudicating Authority while passing the impugned order. 16. The classification under both the entries above show that the goods covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted, as examined, has been found to be a composite article comprising lamp holder, ballast and adapter. Reliance placed by the ld. Counsel for the appellants on the report of the Regional Testing Centre of the Ministry of Industry does not advance their case for the reason that the construction of the item presented for testing was found to be built in electronic ballast housed in a suitable enclosure with wires connected and is protected by fixing a moulded part to hold suitable Compact Fluorescent Lamp. This clearly shows that the goods are not electronic lamps per se but something more, namely lamp fitting containing electronic ballast. Therefore, the classification adopted by the authority below which is in conformity with the HSN Explanatory Notes is required to be upheld. We therefore uphold the impugned order and reject the appeal. [Emphasis supplied] 19. Ld. Adjudicating Authority has stated in his order clearly that the fiction of classification under CTH 94051090 was created by the appellant to get rid of the Anti Dumping Duty. He described his logical reason in para 118 of the order and computed the duty liability in para 119 thereof precisely. His self-explanatory o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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