TMI Blog1978 (4) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... fter paying the duty demanded by the first respondent. 2. Subsequently, the petitioner filed a petition for refund of the difference in duty between the one paid under item 60(2) and the one payable under item 72(3) on the ground that the projection lamps imported by him will squarely fall under item 72(3) and not under item 60(2). This claim for refund was rejected by the first respondent on 17-11-1972, stating that the assessment originally made classifying the goods as coming under item 60(2) of the Customs Tariff was in order. The petitioner filed an appeal to the second respondent. It was however rejected on 12-6-1973. Thereafter, the petitioner took the matter in revision to the third respondent, but without success. 3. Thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is projection lamp. It is also stated that though it is of low voltage i.e. 100 watts, its price is about ₹ 113 exclusive of customs duty and other charges, and that this shows that the projection bulb is of a special character with a special shape and quality. The case of the petitioner as to the special characteristic of the projection lamp has been accepted even by the appellate and revisional authorities. The appellate authority in his order dated 30-7-1973 says The appellants have produced drawings and the extracts taken from the te P10.5M chnical instructions of the projection grinding machine in support of their contention. The bulbs in question though of a special nature to suit a particular requirement are only proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.T. According to them the projection lamps, whatever be its special characteristics, have to be classified as item 60(2) in view of the tariff advices from the Central Board of Excise and Customs. 6. It is true that the bulbs have been called projection lamps. But it is not possible to say that all projection lamps should be taken to come under item 60(2) as has been held by the respondents. Projection bulbs can be of several kinds. The projection bulbs in this case are specially prepared for use as a component or essential part in a grinding machine, and therefore, they cannot be treated as coming under item 60(2) which refers to electric lighting bulbs. The projection bulbs may come under item 60(2), if they are not otherwise provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the projection lamp. Under the head Optical equipment in paragraph 9 it is stated that the projection lamp is part of the optical equipment fitted into the grinding machine and the optical part of the machine is composed of lighting device. The lighting device substantially consists of a projection lamp of 100 watt voltage special projection lamp which has a concentric coil for high light density and that is fitted into a housing which is provided with cooling ribs. The projection lamp housing also contains the condenser and the light is projected workpiece by a mirror. These instructions set out above clearly indicates that the bulb is of a special nature specifically made for use as a component part of the machinery, that the same cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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