{"id":248732,"date":"1988-05-26T00:00:00","date_gmt":"1988-05-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/general-electric-co-vs-collector-of-customs-on-26-may-1988"},"modified":"2015-01-18T02:23:54","modified_gmt":"2015-01-17T20:53:54","slug":"general-electric-co-vs-collector-of-customs-on-26-may-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/general-electric-co-vs-collector-of-customs-on-26-may-1988","title":{"rendered":"General Electric Co. vs Collector Of Customs on 26 May, 1988"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
General Electric Co. vs Collector Of Customs on 26 May, 1988<\/div>\n
Equivalent citations: 1989 (42) ELT 92 Tri Del<\/div>\n

ORDER<\/p>\n

V.P. Gulati, Member (T<\/a>)<\/p>\n

1. This is an appeal filed against the order of the Collector of Customs (Appeals), Calcutta. The short point for consideration is whether flame proof well glasses are eligible for benefit of Notification No. 106\/77-Cus. The same matter was heard before this Tribunal in respect of the very same appellant in the case reported in 1983 ELT 384. The Tribunal after seeing a sample of the goods in that case, held as under :-\n<\/p>\n

“We have given our earnest consideration to the matter. On seeing the sample, we find that the goods are not lighting fittings as such bet only outer glass shells of electric lamps used in mines. The Department is right in contending that these glass shells arc synonymous with glass envelopes for electric lamps…” which have been specifically excluded from Chapter 85 Customs Tariff Act<\/a> by Note 1(B) contained at the beginning of the said Chapter. Since these provisions of the Tariff are statutory, the plea that BSS ISI and trade catalogue recognise the impugned glass shells as components of lighting fittings cannot alter the legal position. Notification No. 106\/77-Cus. does not say that all lighting fittings (flame proof) fall in Chapter 85. On the contrary, what the notification says is that only such lighting fittings (flame proof) which fall in Chapter 85 would get the concession contained in the said notification and since glass envelopes on shell, for electric lamps are specifically excluded from Chapter 85, they go out of the scope of Notification No. 106\/77-Cus. too and for the same reason the belated plea of their being brought in Chapter 85 as insulating fittings for electrical equipment is also not tenable.”\n<\/p>\n

2. The learned Advocate for the appellants stated that he had fresh arguments to make in the case and pleaded that the matter may require reconsideration. He pleaded that for the CVD purposes, the goods were originally assessed under Heading 23A. Glassware not elsewhere specified but later on assessment, on an application made for refund by the appellants, the same were allowed under Heading 23-A(3) which covered shells. He pleaded that inasmuch as that goods were considered for CVD as shells, these goods should be considered for the basic customs duly purposes also. He pleaded that under Chapter 85 only envelopes were excluded from its purview and shells continued to fall under Heading 85 and in that view of the matter, benefit of Notification No. 106\/77 would become available to the goods as the goods would fall under Chapter 85 CTA. We observe that the Tribunal while deciding the classification of the goods has held that the envelopes or shells stand excluded from the scope of Chapter 85 CTA. We observe that Tariff Item 23A covers Glass Shells, Glass Globes and Chimneys for lamps and Lanterns. The glass envelopes would be covered by the broad term shells and in case the authorities have for C.V.D. duty, held the same to be so, it does not make any difference to the facts in regard to the assessment of the goods under the Customs Tariff as held by the Tribunal referred to supra.\n<\/p>\n

3. We find no reasons to depart from the decision of the Tribunal referred to supra and following the ratio of this decision, we find no merit in the appeal and dismiss the same.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Delhi General Electric Co. vs Collector Of Customs on 26 May, 1988 Equivalent citations: 1989 (42) ELT 92 Tri Del ORDER V.P. Gulati, Member (T) 1. This is an appeal filed against the order of the Collector of Customs (Appeals), Calcutta. The short point for consideration is whether flame […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-248732","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nGeneral Electric Co. vs Collector Of Customs on 26 May, 1988 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/general-electric-co-vs-collector-of-customs-on-26-may-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"General Electric Co. vs Collector Of Customs on 26 May, 1988 - 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