9911796707
TMI Blog2000 (8) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal has been filed by the Revenue on the following grounds :- 1. The impugned item consists of control elements terminals, indication lamps and push button actuators all housed in a flame- proof box and wired together to form the push button station. Each unit is fitted with a switch rated 10 amp. 415 volts operated by red or green push button actuators in the cover. A stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty. 4. As the product in question is nothing but a switch performing the function of a switch, is covered by the exclusion clause of Notification No. 160/86. Hence, the tariff rate of 20% adv. is only applicable for the said product and not the concessional rate of 15% as per Notification No. 160/86 as amended. 2. The Commissioner (Appeals) after considering the entity, held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aratus for switching or protecting electrical circuits or for making connection to or in electrical circuits. As they are distinct from switches, they are also eligible for the partial exemption available in terms of Notification No. 160/86 dated 1-3-1986 as amended (vide Sl. No. 13) whereby the effective rate would be 15% adv. Consequently, in this case, demand for differential duty would not ari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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