1998 (8) TMI 209 - AT - Central Excise

Summary

The case involves the classification of push button switches and rotary switches without dial, knob, and cover for electric fans. The Collector classified them under sub-heading 8419.99 as part of fans, while the Revenue argued they should be classified under 85.35 or 85.36 as switches. The HSN Explanatory Notes clarify that switches cover small switches for various uses. The appellate tribunal upheld the classification under sub-heading 8419.99 as the switches function as regulators controlling fan speed, not switching electrical circuits. The Revenue's appeal was dismissed.