2001 (10) TMI 703

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..... nivasan, Member (J)]. Appellant Siemens Ltd. filed a classification list 3/85-86 with effect from 1-3-86 declaring their products Switch Fuse Units , Fuse Switch Units, 3 KA/3 KL Switches classifiable under Chapter Heading 8537.00 and chargeable to duty at the rate of 15% ad valorem with effect from 1-3-86. The department filed that it comes under Chapter Heading 8536.90 attracting duty at .....

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..... planatory Notes of the HSN at Page 1505. Ld. DR reiterates what is contained in the impugned order. 3. We have considered the rival submissions and also perused the papers filed before us. Apart from the decision cited above, we have seen the explanatory notes in the HSN which is quoted below : The heading includes fuses. These normally consist of a device in which a length of fuse wire is in .....

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..... is classified according to its constituent material, but short lengths of fuse wire with loops or other means of connection so as to be ready for use remain in this heading. The heading includes other devices for preventing overload of circuits (e.g. Electro-magnetic devices which automatically break the circuit when the current exceeds a certain value). The heading also excludes constant volt .....

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