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TMI Blog2014 (7) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bills of Entry accordingly were assessed as per declaration of the importer and goods were cleared on 14.03.2006. 2. Appellant filed another Bill of Entry No. 282078 dated 22.03.2006 for clearance of Identical/similar goods in respect of 13,000 Nos. 'lighting fitting Compact Recessed Down Light Innova 11-6400K-GU5.3 with Electronic Ballast' and claimed classification thereof as 94051090. Along with such goods 260 Nos Spare units lamps for Innova 11 and 130 Spare units Ballast for Innova 11 were also imported. The unit price of the goods were declared as US $ 0.65 and US$ 0.70 respectively and total value of consignment was declared as Rs. 12,66,721/- (Assessable Value). Invoice No. TG06HA V-03-001 dated 15.03.2006 issued by M/s Hangzhou Tiger Electron & Electric Co. Ltd., China was produced for assessment. 3.1 First check of the goods imported as above was done and representative samples were taken. It was seen that the item packed in retail pack was Compact Fluorescent lamp fitted with aluminium cover and attached to Electronic Ballast with socket, with the descriptions reading as Havell's Compact Cold Cathode Spotlight and 'The best replacement of MR 16 halogen lamp'. The pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luorescent lamp. (3) Normal fluorescent lamps are hot cathode lamps. However, the packing of the lamp reads it as compact cold cathode lamps. We do not have the facility for testing whether it is a cold cathode/ hot cathode lamp. To resolve the problem, the party is requested to refer the case to the manufacturer of the lamp. (4) The aluminium cover is to protect the lamp. 5.1 Test reports of M/s Phoenix Lamps Ltd. stated as follows:- (1) The item in question is used for general lighting purpose. (2) That is Compact Fluorescent Lamps with ballast. (3) That is not cold cathode Fluorescent lamps category as per our evaluation. (4) The aluminium cover fitted on the lamp is for light reflection & focusing. 5.2 While Revenue relied on the reports of the National Physical Laboratory and phoenix lamps Ltd to support its contention of classifying the goods under CTH 8539, appellant obtained test rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were to be classified as a Spot Light. Revenue accordingly opined that goods imported were CFL in view of the description of the goods in catalogue as under:- 7W Blister Fixture Finish Silver 2700K 6400K 2700K 6400K LUHOC43107664 LUHOC43107664 LUHOC46111364 LUHOC46111664 White XX XX LUHOC44111364 LUHOC44111664 Without Fixture XX XX LUHOC43111364 LUHOC43111664 7. Examining the allegations in Show Cause Notice, reply filed by the appellant and also testing evidence on record, learned Adjudicating Authority framed following main issue for decision:- Whether the goods under import vide Bill of Entry No. 272400 dated 11.03.2006, Bill of Entry No. 272437 dated 11.03.2006 and Bill of Entry No. 282078 dated 22.03.2006 are to be classified under chapter 85 or chapter 94. 8. Following the chapter note of chapter 94 it was observed by learned Adjudicating Authority that according to chapter note I (f) lamps or lighting fittings of Chapter 85 are not covered by chapter 94. According to learned Authority below, the goods imported by appellant were liable to be classified under chapter 85 but not under chapter 94 since tariff entry 940510 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough imported goods are classifiable rightly under CTH 9405 4010 as has been held by Tribunal in the case of Leader Electricals vs. CC reported in 2006 (193) ELT 364 (Trib.). Therefore he should not have gone beyond that settled position of law. 9.3 It was also submitted on behalf of appellant that the parts of C.F.L. alongwith electronic ballast should be classified under CTH 9405 1090. The classification which is more specific that should be adopted instead the class dealing with generalized goods ignoring the essential character and functional test to be applied for appropriate classification. In the case of any doubt, the class which is more particularly attracts the goods to its field should be preferred. The HSN Explanatory Note under heading 9405 covers electrical lamps and lighting fittings, which may be equipped with lamp-holders, switches, flex and plugs, transformers etc., or as in case of fluorescents srip fixures, a starter or a ballast. CBEC in order No.5/93 issued vide F.No.13/01.1993 CX-1 dated 20th September, 1993 adopted the HSN Explanatory Note to bring the goods of the appellant into the class of 9405. Order under section 37 B of Central Excise Act 1944 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that is distinct goods. The CFL imported by the appellant had a short life 'hot cathode lamp'. Therefore by such characteristics the goods imported by the appellant was to be classified under the CTH 8539. 10.3 Ld. Authority thoroughly examined technicalities of the goods in para 100 to para 104 of the order. He has also examined Chapter Note under Chapter heading 94 making clear that the lamp covered by Chapter 85 are excluded from the purview of Chapter 94. When Revenue examined the test report and the result of functional test revealed that the goods imported were liable to be classified under Chapter 85, that was excluded from Chapter 94 and rightly classified under Chapter 85. 10.4 Further, the reason stated by the adjudicating authority was that appellant was claiming the benefit of classification under Chapter 94 to evade antidumping duty, since the goods falling under that chapter were liable to such duty. This aspect was examined by ld. authority in para 118 of his order. He found out that anti-dumping and additional customs duty evaded by the appellant was recoverable in terms of the table given in para 119 of the order. 10.5 On the aforesaid grounds, Revenues prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions were reiterated by Revenue in their arguments in para 10 aforesaid. Appellant says that the goods being used for light reflection and focusing that proves the goods were spot lights but not mere lamps. But there was no contradiction to the outcome of the laboratory report by the appellant. According to ld. Adjudicating Authority, those were Hot Cathode Lamp by their longevity. The appellant 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 sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re lamp fittings classifiable under Customs Tariff Heading 94.05. We find that the goods were examined and found to be in the nature of lamp holder for fixing of the lamp by twisting to lamp holder of ordinary bulbs along with an adapter, at the other end for holding Compact Fluorescent Lamp and is stated to be containing a ballast inside. It is not denied that there is ballast fitted inside the article imported. However, the article imported, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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