1997(02)LCX0126

IN THE CEGAT, COURT NO. VI, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

H.E.S. LIMITED

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order No. C/510/97-B2, dated 26-2-1997 in Appeal No. C/3621/88-B2

Advocated By : None, for the Appellants.

Ms. R. Pant, SDR, for the Respondents.

[Order per : Shiben K. Dhar, Member (T)]. - The appellants imported consignment of ``Tritium Luminous Compound Grade-I’’. They claimed it to be Radioactive Material, and therefore, claimed assessment under 2844.40. The authorities below however held that the impugned goods are classifiable under 3206.42.

2.   The appellants desired decision on merits.

3.   Arguing for the Revenue, the learned DR submits that the goods are luminophores and they are specifically excluded from the purview of Chapter 28 by virtue of Chapter Note 3 of that chapter and therefore, would be correctly classifiable only under 32.06.

4.   We have heard the learned DR and perused the records of the case.

5.  The goods have been declared as ``Tritium Luminous Compound". The literature produced indicates that tritium luminous compounds are powders consisting of fine-grain tritium activated zinc sulphide or zinc silicate crystals. Traces of an almost insoluble tritiated polymer layer of high specific activity produces a continuous excitation of the phosphors. The amount of tritium incorporated determines the brightness of the luminous material. It also indicates that all pigments offer the best luminosity in the natural yellowish shade; any additional coloration causes less light emission and more activity is required to achieve equal liminiscence. Luminous pigments are normally supplied as a powder, together with an adequate quantity of binder and solvent for processing. These are acid-free lacquers available for every individual application method any one of which ensures proper painting characteristics and also excellent adhesion. A specially designed Stylograph pen or an efficient screening machine are recommended for the economical processing of Tritium paints. The literature also indicates that although the radiological health parameters are more favourable for Tritium than for any other isotope used until now, safety measures need to be taken when processing tritium luminous materials, in view of the substantial amounts of activity involved.

6.   Chapter Note 3 of Chapter 28 specifically indicates that Chapter 28 does not cover inorganic products of a kind used as luminophores of Heading 32.06. Heading 32.06 on the other hand covers inorganic products of a kind used as luminophores whether or not chemically defined. Chapter 3206.42 specifically covers ``lithophone and other pigments and preparation based on zinc sulphide”. The impugned goods according to the literature itself correspond to this description and no reasons have been adduced why they would be classifiable under Chapter 28 in spite of the specific exclusion mentioned therein. In view of this, we do not find any merit in this appeal and we uphold the impugned order and reject the appeal.

Equivalent 1997 (92) ELT 205 (Tribunal)

Equivalent 1997 (020) RLT 0031 (CEGAT-SB)