Judgment:
1. In this appeal filed by the Revenue the matter relates to the eligibility of the goods imported to the benefit of exemption Notification No. 67/83-C.E., dated 1-3-1983 (as amended) for the purpose of levying the countervailing duty. The importers had described the goods imported as under :- Bulbs (6V, 10W 15 x 44 mm) gas filled. In the invoice dated 27-12-1990, the goods were similarly described as 6V, 10W 15 x 44 mm gas filled. On examination the goods were found to be electric filament lamp. The importers had claimed that the goods imported were covered by S. No. 4 of the table annexed to Notification No. 67/83-C.E. which covered the following : "vacuum gas bulbs not exceeding 60W, other than those specified in S. No. 01 to 03 above".
2. The Assistant Collector Customs, Bombay referred to Indian Standard Specification and tooking the view that bulbs imported were festoons lamps and were nothing but a filament lamp. He held that the festoon lamp were more appropriately covered under S. No. 9 of the table annexed to the said Notification No. 67/83-C.E. S. No. 9 cover the following : 3. On appeal the Collector of Central Excise (Appeals), Bombay framed the issue for his consideration as whether the vacuum and gas filled bulbs were a separate class of bulbs or that vacuum and gas filament bulbs were the same as electric filament or discharge lamps. He observed that vacuum and gas filled bulbs were a category of electric filament or discharge lamps which were a generic term. He held that the vacuum and gas bulbs not exceeding 60W were classiable under S. No. 4 of the table and not under S. No. 9 of the said table. He also observed that a check with the Custom House has indicated that submissions made by the applicants (respondents before us) was justified as the existing practice was not to subject similar bulbs to additional duty of Customs.
4. When the matter was called, no one appeared for the respondents. The notice for today's hearing had been issued to the respondents on 10-9-1997. There is no response. The respondents had however filed cross-objections which are listed as C/Cross/168/92-B.5. We have heard Shri S.N. Ojha, JDR who referred to the Indian Standard Specification for automobile lamps (2nd Revision) IS 1606-1979 - 2nd Reprint July, 1989. He stated that the festoon lamps were covered by S. No. 9 of the table already extracted above as electric filament or discharge lamps. He referred to the Order-in-Original and the examination report and pleaded that the view taken by the ld. Collector of Customs (Appeals) was not correct. He reiterated the grounds of appeal.
6. We have carefully considered the matter. There is no dispute that the goods imported were classifiable under sub-heading No. 8539.00 of the Central Excise Tariff. Sub-heading No. 8539.00 cover the following :- "Electric filament or discharge lamps including sealed beam lamp units and ultra violet or infra-red bulbs arc lamps." It is thus seen that sub-heading 8539.00 cover electric filament or discharge lamps as well as the arc lamps under S. No. 9 of the table.
Electric filament or discharge lamps other than arc lamps were eligible for the concessional rate of Customs duty. S. No. 10 of the table covered arc lamps with which we are not concerned. It is seen from the exemption Notification No. 67/83-C.E. that for the purpose of the effective rate of excise duty the electric filament or discharge lamps have been sub classified into various categories. All these sub categories are covered by the broader description of electric filament or discharge lamps as otherwise there was no question of their falling under sub-heading No. 8539.00.
7. As we have seen above, S. No. 9 covered electric filament or discharge lamps other than arc lamps. The goods which had been separately described and which attracted nil or reduced rate of excise duty, were also electric filament or discharge lamps. Under S. No. 4, the gas filled bulbs not exceeding 60 W other than those which were covered by S. Nos. 1, 2 and 3 of the table with which we are not concerned, were eligible for nil rate of excise duty.
8. It is seen from the above discussion that the electric filament or discharge lamps will be covered by S. No. 9 only when they are not covered by any other specified description under S. Nos. 1, 2, 3, 4, 5, 6, 7, 8,10,11 and 12 and 12A. The view taken by the adjudicating authority that the goods imported were electric filament or discharge lamps and that all electric filament or discharge lamps were covered by S. No. 9 is not correct. The electric filament or discharge lamps which were otherwise covered by the description against S. No. 4, already extracted above, will not be leviable to duty under S. No. 9 but under S. No. 4.
9. It had not been disputed that the goods imported were gas filled bulbs and/but were of a voltage not exceeding 60 V, they were of 10 W.On a reading of the Heading No. 8539 read with Notification No.67/83-C.E., we consider that the view taken by the ld. Collector of Customs (Appeals) did not suffer from any infirmity inasmuch as the classification under S. No. 4 had to be first exhausted before classifying the goods under S. No. 9.
10. Taking all the relevant facts and considerations into account, we do not find any merit in this appeal by the Revenue and the same is rejected.