9911796707
TMI Blog2000 (8) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Kang, Member (J)]. Revenue has filed this appeal against the order-in-appeal dated 27-1-2000. In the impugned Order the Commissioner (Appeals), after following the decision of the Tribunal in the case of Vikas Engineering Associates v. CCE, Allahabad reported in 1995 (78) E.L.T. 219, held that the Bus Ducts Bus Bars Chambers are classifiable under sub-heading 85.37 of the Schedule t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question are not insulated and no sheathing fibre or fibre segregation is used and these are only meant for low tension system therefore, bus ducts manufactured by the respondents, are without segregation, without phased manner and without porcelain insulators. He submits that in the case of CCE v. KLK Electricals bus ducts was an arrangements of bus bars in an insulated box. He submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e different. The Respondents, even in the reply to show cause notice explained that their product, bus ducts, are not insulated and these are combination of more than two items like CTS, control terminals, Junction boxes, plug sockets. The Tribunal in the case of CCE v. English Electricals reported in 2000 (39) RLT 398 held that such type of bus ducts are classifiable under Heading 8537.00 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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