2000 (10) TMI 486 - AT - Central Excise

Summary

The appeal dealt with the classification of switch fuse and fuse switch units. The appellants claimed classification under Heading 85.37 of the CETA, which was accepted by the Assistant Commissioner but reversed by the Collector (Appeals). The Tribunal, citing previous cases, upheld the classification under Heading 85.37 and set aside the Collector (Appeals) order, restoring the original classification. The appeal of the appellants was allowed.