2000 (10) TMI 486

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..... (J)]. The short issue in this appeal relates to the appropriate classification of products, switch fuse and fuse switch units manufactured by the appellants. The appellants claimed classification of these products under Heading 85.37 of the CETA and filed the classification list in respect thereof accordingly. While the Revenue sought the classification of these products under Sub-heading 8 .....

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..... been held to be classifiable under Heading 85.37 of the CETA. 4. On the other hand, the learned SDR has simply reiterated the correctness of the impugned order of the Collector (Appeals). 5. The issue regarding the classification of switch, fuses and fuse switches came up for consideration before the Tribunal in Havell s Industries, supra and the Tribunal was pleased to hold that these product .....

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..... witch fuse units under Heading 85.37 of the CETA, the view taken by the Collector (Appeals) to the contrary by holding the classification under Sub-heading 8536.90 of the CETA, on the face of it can be said to be erroneous and not sustainable in law. Therefore, the impugned order of the Collector (Appeals) is set aside and that of the Assistant Collector accepting the classification of these produ .....

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