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2006 (3) TMI 147 - SC - Central ExciseWhether the appeals filed by the Revenue are required to be rejected, upholding the order of the Tribunal and that of the Collector (Excise) to the effect that torch switches manufactured by the respondents are classifiable under Tariff Item 68 of the Schedule to the erstwhile Central Excise Tariff and not under Tariff 61 as contended by the Revenue? Held that:- In view of the fact that the department did not lead any evidence to rebut the evidence led by the respondents, in our view, the switches used in a torch would fall under the residuary entry under Tariff Item 68 and not under Tariff Item 61. Accordingly, these Appeals are dismissed leaving the parties to bear their own costs.
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