9911796707
TMI Blog2000 (11) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... uty under Exemption Notification. No. 67/83-C.E., dated 1-3-1983. This notification exempted inter alia the bulbs/lamps from duty of excise at the rate in excess of the amount shown under the column against each entry in the Table annexed to the notification. The relevant portion of the Table is extracted below : The Table S. No. Sub-heading No. Description Rate of duty 01. - - - - - 02. - - - - - 03. - - - - - 04. 8539.00 Vacuum and gas filled bulbs not exceeding 60 watts, other than those specified in Serial Nos. 01 to 03 above. Nil 05. 8539.00 Vacuum and gas filled bulbs exceeding 60 watts. Nil - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10. 8539.00 Bulbs and lamps other than those specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17-1-1994 appearing at page T 21 of 1994 (69) E.L.T. In this Circular, it has been clarified that the Tungsten Halogen Lamps would not be eligible for the benefit of 'Nil' rate of duty under Notification. No. 67/83-C.E. and will be covered by Sl. No. 10 attracting duty of 40%. The logic of this is contained in the following passages extracted from this Circular : "The relevant Tariff of Indian Standard Specifications dealing with lamps are IS : 1885/Par XVI/Section 3-1969. Under the category of incandescent lamps, three relevant sub-heads are as follows : 2.1.7 - Vacuum Lamp - Incandescent Lamp in which the luminous element operates in an evacuated bulb. 2.1.8 - Gas filled Lamp - Incandescent lamp in which the luminous elements operate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Halogen Lamps are treated under IS specifications as separate from gas filled lamps. That being the case, these lamps cannot be categorised as gas filled lamps for the purpose of this notification. That the tungsten halogen lamps are filled with inert gas viz., Krypton to the extent of 99.95% and the Halogen is only 0.05%, is of no consequence to this classification in view of Explanation II. We are of the considered view that the presence of Halogen (even though only 0.05%) gives Tungsten Halogen Lamps their essential characteristic so as to classify them under a separate Head in the IS Classification. Therefore, it cannot be placed under the category of gas filled lamp. Consequently, we hold that Tungsten Halogen Lamps are not to be plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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