TMI Blog1995 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods under Tariff Item 61, and recovery of differential duty. After considering the reply, the Assistant Collector of Central Excise, Madras held that the assembly was correctly classifiable under Item 68. In the appeal filed by the Department against this order, the Collector of Central Excise (Appeals), Madras ruled that the assembly was classifiable under Tariff Item 61, and set aside the Order of the Assistant Collector. It is against this Order that the appellant has come in appeal before us. 2. Shri V. Sridharan, advocate for the appellant explained that the goods manufactured by the appellant were an assembly into which bulbs for head-lamps of motor vehicles were to be fitted. They were specialised for use in motor vehicles, bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-wheeler motor vehicles would be classifiable under Item 61 or Item 68. After considering the decision of the Bombay High Court in P.M.P. Auto Industries Ltd. v. Union of India Ors. 1987 (31) E.L.T. 369 (Bom.). - which has been followed by the Tribunal in a few decisions [1989 (43) E.L.T. 653; 1989 (42) E.L.T. 156 and 1987 (32) E.L.T. 735 (Tri.) = 1987 (13) ECR 1057]. was specifically cited - it concluded that the goods in question fall under Tariff Item 68. The Bombay High Court in the P.M.P. Auto Industries Ltd. case have ruled that push-pull switches, headlight switches and stop light switches were automobile parts falling under Tariff Item 68. 5. The decision cited by the Departmental Representative is not relevant to the issue b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssify the same under Item 61, C.E.T. The factual position that items can be specially designed for use in motor vehicles has not been rebutted by the Department and there is no evidence placed before us by the Revenue to show that subject goods are known in the trade parlance as electric lighting fittings or they are to be found with the dealers of electric lighting fittings, but it was argued on behalf of the Revenue that Tariff Item 61 includes Switches, plugs and sockets, all kinds, and the expression `all kinds covers goods in question relying upon the Tariff Advice No. 153, dated 5-12-1981. In the case of P.M.P. Auto Industries Ltd. v. Union of India Ors. [1987 (31) E.L.T. 369 (Bom.)], Bombay High Court has held that push-pull switc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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