2012 (1) TMI 113

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..... this device spike-guard consists of plug and multiple electric points including switches therefore it cannot be classifiable under Tariff Heading 8536 of Central Excise Tariff - prima facie the spike-guard is classifiable under Tariff Heading 8537 of the Central Excise Tariff. In these circumstances, we find that the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of .....

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..... s in bulk and thereafter packing in individual packing for retail sale and the demand is confirmed on the ground that packing and repacking amount to manufacture in respect of the goods falling under Tariff Heading 8536 of the Central Excise Tariff. 4. The contention of the applicant is that the goods in question is classifiable under Tariff Heading 8537 of the Central Excise Tariff. Tariff Head .....

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..... 536 of Central Excise Tariff. 5. The Revenue reiterates the finding of the lower authority and submitted that the equipment is simply a device consisting of switches and multiple plug points, therefore, rightly classifiable under Tariff Heading 8536 of the Central Excise Tariff. 6. In view of the submissions made by the applicant, we find prima facie the spike-guard is classifiable under Tarif .....

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