TMI Blog2002 (6) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : V.K. Agrawal, Member (T)]. In this appeal, filed by Revenue, the issue involved is whether Switches manufactured by the Respondent, M/s. Anu Auto Industries Pvt. Ltd., are classifiable under sub-heading 8536.10 of the Schedule to the Central Excise Tariff Act or under sub-heading 8536.90 as confirmed by the Commissioner (Appeals) in the impugned Order. 2. Shri M.P. Singh, learned D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that Switch is not covered by the said sub-heading; that relay, in addition to connecting or disconnecting electrical circuits which is the work done by switch, also performs of controlling the electrical current. In support of his contention the learned D.R. relied upon the definition of words relay and switches as given in The New IEEE Standard Dictionary of Electrical, Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise state. He finally submitted that merely calling the product switch does not mean that it is a switch only. The impugned products are used in air-conditioning system of motor car and A.C. switch and re-circulation switch have specially being made to protect the air-conditioning system against overload of current. He, therefore, contended that impugned goods are to be classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. Heading 85.36 reads as under : - 85.36 - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts . We agree with the submissions made by the learned Advocate that only speci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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