1997 (11) TMI 212 - AT - Central Excise

Summary

The Revenue appealed against the lower authority's classification of Iron & Steel items under Tariff Heading 85.36 for electrical apparatus. The items do not fall under this heading as they do not have a voltage rating and are not for switching electrical circuits. The goods should be classified under Tariff Heading 7307 and 7069 for specific articles of Iron & Steel. The assessment should be based on the description and material of the goods. The plea of the Revenue is allowed.