9911796707
TMI Blog1987 (10) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - The issue arising for determination in the present appeal is whether the Lighting Push Buttons Switches imported by the appellants, were liable to be charged to additional duty of customs equal to the duty of excise leviable on Electric lighting fittings ( switches, all kinds ) within the meaning of Item No. 61 of the Central Excise Tariff Schedule (CET). The Assistant Collector held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o filed a technical data sheet purporting to show the functions of the subject switches, it is not possible to link it with the goods in dispute for want of the invoice and other import documents. 5. We are of the opinion that the fact that these switches are not designed to be operated at the normal voltage of 220 is not conclusive of the issue of classification. For example, domestic supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explained as sending control command by way of making 4 contacts at a time when pressed. A lamp lights up indicating that the above operation has been completed. The primary function of the switches, therefore, is not lighting. The lighting up of the bulb seems only incidental and indicative of the main function of the switch. 8. In the state of the evidence on record, we conclude that the subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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