9911796707
TMI Blog2000 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... n this appeal is of the classification of the product Switch Fuse Unit . The assessees claimed classification under sub-heading 8537. The department classified these products under sub-heading 8536.90. For ease or reference the two entities are reproduced below : 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atus these can be : (i) for Switching (ii) protecting electrical circuits or (iii) for making connections to; or in electrical circuits. When the apparatus with such individuals functions are put together mounted on a Board or Panel or similar base such a combination would merit classification under Heading 85.37. 3. We have seen graphic presentation of the apparatus on record. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs before him. The Commissioner (Appeals) accepted that the subject goods had two different apparatus integrated into one unit. He however did not accept the product as an assembly. He classified it at one product performing two functions. We find that the Commissioner s observation does not bring out what led to this findings. It was clearly a control unit performing two functions. 4. The show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise [1993 (68) E.L.T. 353 (Tribunal)] and Collector of Central Excise v. V.S. Engineers [1993 (68) E.L.T. 899 (Tribunal)]. Both these decisions classified similar products under Heading 85.37 which judgments were later upheld by the Supreme Court. Although the Havell s Industries judgment was cited before the Commissioner but he chose to differentiate the ratio thereof. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
