A.J.F. D'Souza, Member (T)

1. The Revision Application dated 19th December, 1978 against order-in-appeal No. C. 3/346/78 dated 29-6-1978 passed by the Appellate Collector of Customs, Madras has been transferred by the Govt. of India to the Tribunal for disposal in terms of Section 13 IB (2) of the Customs Act, 1962.

2. The issue for determination in this appeal concerns the classification of Winker-Type Spark Bulbs for 'ERMA' Photoelectric Colorimeter model AE-11. A consignment of 685 pieces of these bulbs were imported by Post Parcel No. 149446/76 and was assessed to duty under Item 85.18/27(4)-CTA 'Electric Filament Lamps' at 120% and c.v. duty under Item 32(4)-CET as 'Electric Lighting and Fluorescent Lighting Tubes' at 30%. Duty was paid under Slip No. 49446 dated 21-8-1976. A refund was claimed on the ground that these bulbs should be considered as component parts of the Photoelectric Colorimeter falling under heading 99.28(4) and they were not classifiable under heading 85.18/27(4) of the CTA with countervailing duty under Item 32-CET. The Assistant Collector stated that on examination the parcel was found to contain filament lamps and was correctly assessed, as heading 85.18/27(4) specifically covers 'Electric Filament Lamps'. The claimant also admits that the lamps contain filaments enveloped by glass, although they stress that these are not considered as conventional Electric Lighting Lamps because of the special features, namely, the structure, the alignment of the filament of the glass chosen for the envelope for the purpose of activating the optical system of the Colorimeter, through a scientific phenomenon of emitting spectrum energy rays of a range within 350 mu to 660 mu, without casting any shadow and having less absorption of light energy in the ultra violet region." The contention of the claimant that Infra-Red and Ultraviolet bulbs are excluded from heading 85.18/27(4) and the goods are thus automatically excluded, was not accepted as this heading is specific for all Electric Filament Lamps and Electric Discharge Lamps. He, therefore, rejected the claim for reassessment under heading 90.29 and also confirmed assessment under CET 32 for purposes of countervailing duty, as the goods are specifically covered by it. He, consequently, also rejected the claim for refund. These pleas were reiterated before the Appellate Collector by the appellants. They also produced a catalogue showing that the bulb acts not only as indicator or illuminator but is an integral part of photoelectric colorimeter, of which it is an integral part ; and affected that the appropriate assessment should be heading 90.25 (1). They also referred to CBEC Ruling No. 850-Cus. 1/45 dated 15-10-1945 stating that electric bulbs for general illumination purpose under Item 60(2) and bulbs specially designed for scientific etc., apparatus, whose purpose is different (though provision of light may be included) are not classified under Item 60(2); and also Madras Customs House Tariff Circular 26/771 that the design of the article and the intention of the manufacturer should be taken into account. The trade name, usage and technical opinion given in the catalogue show that the bulbs are for the colorimeter. Therefore, the bulbs are correctly classifiable under heading 90.25(1) read with 90.29 and 90.28(4). They also claimed that Item 60(2)-ICT has been replaced by heading 85.18/27(4)-CTA. The order of the Appellate Collector reads as under -

"As per para 2 (a) of chapter 90 "Parts or accessories constituting themselves machines, appliances, instruments or apparatus (including optical elements of Heading No. 90.01 or 90.02) of any particular heading of this chapter or of Chapter 84, 85 or 91 (other than heading Nos. 84.65 and 85.28) are to be classified in that heading. Electric Filament lamps or bulbs and by themselves independent units or appliances capable of use wherever required. They fall specifically under Heading 85.18/27(4)-CTA and even if the