Central Excise – Tungsten Halogen Bulbs – Applicability of Notification No. 67/83-C.E., dated 1-3-1983 – Clarification regarding
4/94-CX.4 Dated:- 17-1-1994 Circular
Central Excise
Central Excise – Tungsten Halogen Bulbs – Applicability of Notification No. 67/83-C.E., dated 1-3-1983 – Clarification regarding
Circular No. 4/94-CX.4
Dated 17-1-1994
[From F. No. 167/2/92-CX.4]
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Subject : Central Excise – Tungsten Halogen Bulbs – Applicability of Notification No. 67/83-C.E., dated 1-3-1983 – Clarification regarding.
Representations have been received relating to application of Notification No. 67/83-C.E., dated 1-3-1983 (
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n examined. Under Notification No. 67/83-C.E. 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 sub heads are as follows :
2.1.7
Vacuum Lamp – Incandescent lamp in which the luminous element operates in an eva
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