2008 (3) TMI 232

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..... g 8536.90 specifically covers electrical apparatus for switching, protecting and connecting electrical circuits and relays are mentioned specifically in the said heading – assessee’s plea for classification u/h 8530.00, is not acceptable - E/EDM-566/2004 - A-384/KOL/2008 - Dated:- 26-3-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri S.K. Banerjee, Consul .....

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..... specifically in the said heading. On the other hand, Heading 8530.00 deals with electrical signalling, safety or traffic control equipment for Railways. From the submissions by the appellants, we find that impugned goods viz, relays are merely components of electrical, signalling and apparatus for Railways. But as has been held by the Lower Appellate Authority, parts such as Relays are not classif .....

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