HIND LAMPS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) (Oral) Since the days of electricity we all know what an electric lamp is. It is a glass bulb-shaped container of the incandescent filament used for producing electric light in a glow lamp. Nearly a hundred years ae:o, in 1882, the electric bulb was inven.ted. In recent times fluorescent tubes have come in fashion. This case deals with the levy of excise duty on component parts of electric- bulbs and fluorescent tubes.

(2.) Hind Lamp Ltd., petitioners in this case, are a. company incorporated under the Indian Companies Act, (the company). They are engaged in the manufacture of electric bulbs and fluorescent tubes. Their factory is at Shikohabad. They have two units. One is called lamp unit. The other is known as glassware unit. In the lamp unit the company manufactures incandescent lamps and fluorescent tubes. These are sold by them to various companies who market these lamps and tubes under their own brand names. No question, however, is in these proceedings raised as to the electric bulbs and fluorescent tubes in their finished form ready for sale. They were the subject of another proceeding in the Allahabad High Court.

(3.) In the glassware unit the company manufactures glass shells and tubes. These are component parts of electric bulbs and fluorescent tubes. Shells and tubes are without flange and exhaust tubings which constitute the stem of the lamp. Other manufacturers use these glass shells and tubes for the manufacture of electric bulb and fluorescent tube.