1998 (7) TMI 297 - AT - Central Excise

Switches - Benefit of exemption under Notification No. 160/86-C.E. as actuators, not available.

Summary

The Revenue appealed against an order allowing exemption for 'actuators' under Notification No. 160/86, which denied exemption to switches. The appellate tribunal found that the product in question, known as 'push snap-action snap-on push buttons,' performs the function of switches and is known in commercial parlance as switches. The appeal succeeded, and the impugned order was set aside, granting relief to the Revenue.