1978 (8) TMI 79 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, New Delhi, ruled that certain electrical items for domestic power purposes do not fall under Item No. 61 of the Central Excise Tariff. The order classifying 15 AMP plug tops as excisable was deemed incorrect and set aside, while ceiling roses of 5 AMP were correctly held to be excisable under Item No. 61. (Citation: 1978 (8) TMI 79)