1993 (10) TMI 143 - AT - Central Excise

Summary

Issues: Classification of "Fuse Switches" under Central Excise Tariff

Issue 1: Classification of "Fuse Switches" under Central Excise Tariff
The case involved the classification of "Fuse Switches" under the Central Excise Tariff. The respondents claimed classification under sub-heading 8536.90 with an exemption under Notification No. 160/86, while the Collector of Central Excise (Appeals) classified the product under Heading 85.37, assessable at 15%. The appellants argued that the switches should be classified under Heading 85.38, attracting a duty of 20% ad valorem. They contended that the product's function aligns with electrical apparatus for switching or protecting electrical circuits, falling under Chapter Heading 85.36. The respondents, on the other hand, argued that the fuse switches were incomplete items, usable only with external devices like fuses, and should be classified under sub-heading 8536.90 as a protective device, similar to relays and circuit breakers. The Tribunal referred to a previous case involving switch fuses and fuse switches, where it was held that they are appropriately classifiable under Heading 85.37. Following this precedent, the Tribunal held that the "fuse switches" in question are classifiable under Heading 85.37.

Conclusion
The Appellate Tribunal, following the precedent set in a previous case, held that the "fuse switches" manufactured by the appellants are appropriately classifiable under Heading 85.37 of the Central Excise Tariff. The appeals were disposed of accordingly.