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TMI Blog1999 (7) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue appeal against the order-in-appeal dated 30-9-1992 wherein the item pilot lights are being classified under Heading 8536.90 of the Central Excise Act, 1985 and consequently, the benefit of Notification No. 160/86, as amended, was also allowed. 2. When called for, none appeared for the respondents. However, vide their letter dated 28-6-1999, the respondents have made their submissions fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in case any alarm is required to be so indicated or even continuously indicate a certain status with respect to the machinery connected to the control panel. Therefore, the product clearly falls within the ambit of the example indicator panel contained in tariff sub-heading 8531.00. Ld. D.R. further submits that this is also clear from the HSN Explanatory Notes relating to chapter 85 wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based his decision to classify the said lights under 8536.90 on the basis of earlier order-in-appeal noted therein. In view of that, no detailed discussion on merits is available in the order-in-appeal impugned. As against this, we find great force in the submissions of ld. D.R. The sub-heading 8531.00 clearly covers visual signalling apparatus and also cites the example of indicator panels. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lament to convert electrical energy into light energy and is actuated or to damped depending upon the situation which the control panels seek to report. Therefore, on the one hand, the item is clearly excluded from 85.36 and on the other hand, it is clearly included in the Heading 8531.00. Therefore, the benefit of the exemption notification, noted above, is clearly not available to it and in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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