2000 (1) TMI 516 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order that relays are distinct from switches and eligible for benefit under Notification 160/86. The appeal by the Revenue was rejected as relays and switches have different specifications and functions, as per technical dictionaries and previous case law. The impugned order was upheld, and the appeal was rejected.