1997 (9) TMI 231 - AT - Central Excise

Summary

The appeal involved the classification of various types of switches for motor vehicles. The appellant claimed classification under sub-heading 8708, while the Department classified them under Headings 8511.00, 8512.00, and 8536.00. The Tribunal upheld the Department's classification under Chapter 85 for electrical switches for motor vehicles, rejecting the appellant's claim for classification under Heading 8708. The Tribunal noted that electrical starting ignition equipment and other relevant items are covered under specific headings in Chapter 85. The decision in Tube Investments of India Ltd. v. CCE, Madras was distinguished, and the impugned order was confirmed, rejecting the appeal.