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TMI Blog1989 (6) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... proval of classification list accorded by the Assistant Collector of Central Excise, Jamshedpur in regard to certain switches manufactured by the respondents herein. The respondents manufacture parts and accessories of motor vehicles. They produce, inter alia, the following 13 items :- 1. Ignition-cum-switch 7. Reversing switch 2. Stop switch 8. Socket for Inspection Lamp 3. Combination switch 9. Switch PRL 4. Piano key switch 10. Light Rotating switch 5. Main line switch 11. Dark Lamp switch 6. Push button starter switch 12. Rotary switch 13. Head light switch Prior to 18-6-1977 these goods were classified under Tariff Item 34A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... switches under Item 61 CET w.e.f. the date of introduction of that item in the Tariff on 18-6-1977. The Collector (Appeals) further found that there was not ground for revising the Assistant Collector s approval of the classification and observed that the various switches in question are electric in nature and they are not normal Electric Lighting Fittings which is evident from the fact that none of the switches mentioned is available with dealers in electric goods and that these switches are only available with the shops selling parts and accessories of automobile vehicles. He also noted that these products have all along been classified as parts of motor vehicles till 1-3-1979. 2. Shri L.C. Chakraborty, the learned J.D.R. appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured according to the Automobile Manufacturers specifications and design and can be used only in motor vehicles of a particular make. They are known in the market only as Auto parts and are not available in shops dealing in Electric lighting fittings. The learned Counsel cited and relied upon the Bombay High Court judgment in the case of PMP Auto Industries v. Union of India where in a similar case the High Court held that Automobile Push Pull Switches, head light switches and stop light switches are automobile spares and not electric fittings and fall under Item 68 CET and not under Item 61 CET. He also referred to the decision of the Tribunal which followed the above Bombay High Court s decision in the case of M/s. Automotive Ancillar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubtedly used in motor vehicles are classifiable under Item 61 or Item 68. We find that identical issue has been gone into in detail in the case of Automotive Ancillary Services decided by the Tribunal [1987 (13) ECR 1057] wherein the Tribunal had observed in para 9 with reference to the Tariff description of the Item 61 CET as follows :- 9. We have carefully considered the facts of the case and the submissions made before us. The department holds that the impugned products are classifiable under Central Excise Tariff Item No. 61. This Tariff Item reads as follows : Electric lighting fittings, namely, Switches, plugs and sockets, all kinds, chockes and starters for fluorescent tubes." There are two things to be immediately noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 61 of CET but in Item 68 ibid again relying upon the case of PMP Auto Industries decided by the Bombay High Court and also the above stated decision of the Tribunal in the case of Automotive Ancillary Industries. Besides this the respondents here have also referred to another Tariff Advice issued by the Board and to the trade notice issued by the Collectorate, Central Excise, Delhi the effect of which is Switches, Plugs and Sockets which are not used as electric lighting fittings will not fall under Tariff Item 61. This clarification by the department is a useful pointer to the classification of the goods as it is well-settled that in interpreting a statute reference can be made to the exposition it has received from the authorities e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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