1998 (7) TMI 297

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..... ant. None, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. This appeal of the Revenue is directed against the Order-in-Appeal No. GSM-308/90 B. III, dated 28-3-1990 allowing exemption under Notification No. 160/86 in respect of `actuators . The aforesaid notification denies exemption to switches. The impugned order holds that `actuator in question is not switches and the .....

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..... ssification list had described the goods as Electrical Push Buttons various varieties (below 1000 volts) . We also note that the Explanatory Notes mentioned push button switches as classifiable under switches. The Collector has given a purely literal meaning to the concept of commercial identity by holding that the goods are not switches because they are not so called. The product in question is .....

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