1997(11)LCX0133

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri G.R. Sharma, Member (T) and S.S. Kang, Member (J)

EXPRESS INDUSTRIES

Versus

COLLECTOR OF CUSTOMS, BOMBAY

Final Order Nos. C/2671-2672/97-B2, dated 25-11-1997 in Appeal Nos. C/1966-1967/92-B2

Advocated By : None, for the Appellant.

Shri S.N. Ojha, JDR, for the Respondent.

[Order per : S.S. Kang, Member (J)]. - The appellants vide their communication dated 27-8-1997 made a request to decide their appeal on merits, therefore, the appeals are being taken up in the absence of the appellants.

2. The appellants filed these appeals against the common order-in-appeal passed by the Collector, Customs (Appeals), Bombay. Vide impugned order, the Collector, Customs (Appeals), Bombay rejected the refund claims of the appellants.

3. Heard Shri S.N. Ojha, JDR on behalf of Revenue.

4. In this case, the appellants made an import of carbon filament lamp. The goods were assessed under Customs Tariff Heading 8539 and under Heading 8539 of the Central Excise Tariff. The appellants filed refund application on the ground that the goods were classifiable under Customs Tariff Heading 8543.90 and under Heading 8543 of the Central Excise Tariff. The refund claims were rejected on the ground that filament lamps were specifically classifiable under Customs Tariff Heading 8539 as assessed by the Revenue. The appellants in their refund application claimed the classification of carbon filament lamp under Customs Tariff Heading 8543. The Customs Tariff Heading 8543 includes electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. Carbon filament lamp imported by the appellants cannot be said to be electric machines or apparatus having individual functions.

5. Before the Collector, Customs (Appeals), the appellants took an alternative plea that their goods were classifiable under Customs Tariff Heading 85.14. Customs Tariff Heading 85.14 includes industrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment. We find that carbon filament lamp cannot be said to be a part of industrial furnaces or ovens.

6. The Revenue assessed the carbon filament lamp under Customs Tariff Heading 8539. The Customs Tariff Heading 8539 specifically provides electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.

7. As the Customs Tariff Heading 8539 specifically includes electric filament lamps or discharge lamps and the appellants described their goods as carbon filament lamps. Therefore, they are rightly classifiable under this heading.

8. In view of the above discussions, we do not find any merit in these appeals and the appeals are dismissed.

Equivalent 1998 (99) ELT 548 (Tribunal)