Subject:    Central Excise - Tungston Halogen Bulbs - Applicability of Notification No. 67/83-CE dated  01.03.1983 - Clarification -regarding .....

Representations have been received relating to application of Notification No. 67/83-CE dated 01.03.1983 (as amended) to Tungston Halogen Bulbs Tungston Halogen Bulbs are classifiable under Tariff item No. 85.39 of the schedule to the Central Excise Tariff Act, 1985.  Notification No. 67/83 describes effective rate of duty for bulbs and fluorescent tubes.  Disputes have been raised whether Tungston Halogen Bulbs are required to be classified under S.No.4 and 5 or S.No.10 of the Notification. S.No.4 and 5 prescribes nil rate of duty for vacuum and gas-filled bulbs.  Some Collectorates have extended the benefit of nil rate of duty to Tungston Halogen Bulbs under S.No.4 and 5 whereas in some other Collectorates, a view has been taken that they are covered under S.No. 10 of the Notification attracting 40% of duty.

2.  The matter has since been examined.  Under Notification No. 67/83-CE Explanation II reads as follows:

        For the purposes of determining under this Notification, the classification and nomenclature of bulbs or lamps, or as the case may be, the wattage, length or diameter of bulbs or lamps, the definition as well as the procedure for testing including allowances for tolerances as prescribed in the Indian Standard Specifications shall be adopted.

The relevant Tariff of Indian Standard Specifications dealing with lamps are IS : 1885/Par XVI/Section 3-1969. Under the category of incandescent lamps, three relevant subheads are as follows:

2.1.7 - Vacuum Lamp - Incandescent lamps, in which the luminous element operates in an evacuated bulb.

2.1.8 - Gas Filled Lamp - Incandescent lamp in which the luminous elements operates in a bulb filled with an inert gas.

2.1.9 - Tungston Halogen Lamp - Gas filled lamp containing a certain proportion of halogen gas.

4.  In view of the above, it is hereby clarified that tungston halogen bulbs will not be eligible for the benefit of nil rate of duty under S.No.4 and 5 of the Notification No.67/83-CE and will be covered by S.No. 10 attracting duty of 40%.