9911796707
TMI Blog1996 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e solely or principally with the apparatus of Heading No. 8535 or 8536 or 8537. The department had classified the said products under Heading No. 85.36 which reads as under :- 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, junction boxes) for a voltage not exceeding 1000 volts. 8536.10 Overload protection or thermal relays, starting relay controls, for refrigeration and air conditioning appliances and machinery. 8536.90 Others." 2. The appellants had also contended that in case the goods were classified by the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes they were not to be classified under the residuary entry 85.38. He also mentioned that the reliance by the ld. Counsel on the Apex Court decision in the case of Union of India v. J.M.A. Industries - 1995 (77) E.L.T. 278 (S.C.) was misplaced as the goods involved therein were electrical switches, dippers and bulb holders for automobiles. 5. We have carefully considered the matter. 6. The Assistant Collector of Central Excise, Madras who had adjudicated the matter had referred the goods as controlled switches for a voltage not exceeding 1000 volts. Heading No. 85.36 of the tariff had been extracted above. This heading covers electrical apparatus for switching electrical circuits. By way of illustration the specific products the switch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the above discussions we consider that the control switch under consideration had been correctly classifiable under Heading No. 85.36 of the tariff. 10. Now coming to the benefit of exemption Notification No. 160/86-C.E., dated 1-3-1986 the adjudicating authority had discussed that the switches excluded from the purview of the concession were not only those which had domestic application and that all kinds of switches were excluded from the purview of the concessional rate of duty. We find that the switches produced by the appellants were secured to the back of the panel by a clamping plate. Under the Notification all kinds of switches have been excluded from the purview of the exemption. We consider that the argument that switc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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