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2015 (4) TMI 1314 - AT - Central ExciseClassification of goods - terminal box - PSTB Arrangement Tri-furcating box - neutral terminal box and sealing box - classifiable under Heading 8501 or under Heading 8403 - HELD THAT:- Headings 8535 and 8536 covers “electrical apparatus for switching or protecting electric circuit or for making connections to or in electric circuits”. Heading 8537 covers “Board, panels, consoles, desks, cabinets, and other basis equipped with two or more apparatus of Heading 8535 or 8536 for electric control or distribution of electricity - the goods, in question, are used for providing support to the cables and segregation of the cables and also providing the space for filling the insulating material to avoid short circuits and that these items are meant for use with electric motors. Since, there is no evidence produced to refute this contention, there is no merit in the Revenue’s appeal - appeal dismissed.
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