9911796707
TMI Blog1984 (8) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 20-11-1979, C3/1127/79. Dated 20-11-1979,C3/1130/79, dated 20-11-1979, and C3/423 and 424/19SO, dated 2X-3-M) passed by the Appellate Collector of Customs, Madras, which have been transferred to the Tribunal for disposal under Section 131B(2) of the Customs Act, 1962. 2. The first seven appeals relate to the question of classification of lead-in-wires and the last concerns classification of tungsten filament wires which have been imported by the Appellants. The Assistant Collector held that lead-in-wires are identifiable parts of lamps with specific design suited to the particular type of lamp in which they are used and are accordingly assessable under the same heading, namely, 85.18/27(4). In view of Note 2(b) to Section XVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or use in electric filament lamps, should be classified as part of a lamp and duty levied accordingly. Consequently, the department began to charge duty under Heading 85.18/27(4). It is as a result of this that the impugned orders were passed. It is significant that the very same Appellate Collector has since passed orders upholding the contentions and allowing assessment of subsequent consignments under Heading No. 75. The appeal period has expired and the consequential refunds have been obtained by the Appellants. To support his plea, Shri Dholakia stated that the lead-in-wires consisting of three metals fused together in which nickel predominates by weight. Under Note 5 to Section XV, articles of base metal including articles of two or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the metal by the glass--the metal must not contain absorbed gases since bubbles will evolve during sealing, deteriorating the continuity of the glass-to-metal seal." Thus, the imported goods have to undergo processing, including encapsuling in glass before they can be used in the manufacture of electric lamps. These processes consist of degassing in an inert atmosphere (Argon gas) at a temperature around 1001o Centigrade; bending and shaping to suit the burner size and weight, such that burners can be held securely; providing sleeve over dumet portion; and trimming the lead-in-wire to the proper size. For these reasons, it was urged that the lead-in-wires cannot be described as parts of electric lamp and cannot fall under Heading 85. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with the main equipment. Besides, only Sections of wires made of nickel are to be classified under Heading 75.02. "Nickel wire is a rolled, extruded or drawn product of a solid Section." The imported goods are not of this type. They are made up of three different metal Sections welded together in specified sizes. By no stretch of imagination could this be called a rolled, extruded or drawn product. Further, miscellaneous articles of base metal fall under Chapter 83 but specifically excludes those falling under Chapter 85. Applying Rule 3(c), Heading 85.18/27(4) is attracted because the rate of duty is more and the Heading occurs later, apart from the fact that invoices show part numbers for each size and type of lead-in-wire. It is indisp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eof; i.e., articles made thereof and it is not disputed that tungsten filament is an article made of tungsten, and the Honourable Court could see no reason why this entry should not squarely cover the articles imported. On the other hand, Heading 85.18/27 (4) is electric filament lamps of which the tungsten filament is only one component. The argument that the tungsten filament should be covered by this Heading would have its force, if there was no article more specific covering in its description the articles imported. It is clear that Heading 81.01/04 is far more specific than the rival entry and it is settled law that the special prevails over the general. The Madras High Court also, in the case of Bengal Electric Lamp Works Limited v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence has been controverted by the Appellant and this has not been controverted by the Department, that these lead-in-wires also require similar processing, including de-gassing and encapsulating in glass, before they can be fitted into electric filament lamps. These are substantial and elaborate processes which the imported lead-m-wires have to be subjected to before they can be ready for use in the electric lamps. In this view, they would qualify more specifically as articles of nickel. We, therefore, hold that these are covered more appropriately under the Heading 75.04/06 of the Tariff. In the circumstances, these seven appeals are also be allowed. 10. We accordingly set aside all the eight impugned orders and allow these appeals w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
