HAVELLS INDIA LTD. Vs. C.C.

JUDGEMENT

(1.) 1 The appellant M/s. Havells India filed Bill of Entry No. 272400 dated 11.03.2006 and Bill of Entry No. 272437 dated 11.03.2006 declaring import of 11,200 and 4,800 Nos. Lighting fitting Compact Recessed Down light Innova 11 -6400K -GU 5.3 with Electronic Ballast valued at Rs. 10,79,203/ - and Rs. 4,62,516/ - respectively. The second Bill of Entry also covered Lighting fitting Compact Recessed Down lights Innova 11 -6400K -GU5.3 with Electronic Ballast valued at Rs. 8,37,985/ - and 441 Nos. Of spare Unit Lamps for Innova -11 valued at Rs. 13,130/ - as well as other goods.

(2.) APPELLANT filed another Bill of Entry No. 282078 dated 22.03.2006 for clearance of Identical/similar goods in respect of 13,000 Nos. lighting fitting Compact Recessed Down Light Innova 11 -6400K -GU5.3 with Electronic Ballast and claimed classification thereof as 94051090. Along with such goods 260 Nos. Spare units lamps for Innova 11 and 130 Spare units Ballast for Innova 11 were also imported. The unit price of the goods were declared as US $ 0.65 and US$ 0.70 respectively and total value of consignment was declared as Rs. 12,66,721/ - (Assessable Value). Invoice No. TG06HAV -03 -001 dated 15.03.2006 issued by M/s. Hangzhou Tiger Electron & Electric Co. Ltd., China was produced for assessment.

(3.) 1 Enquiries were conducted from National Physical Laboratory (Council of Scientific & Industrial Research), New Delhi and M/s. Phoenix Lamps Limited, Noida to ascertain the character of the goods for classification seeking opinion on following aspects: