2007 (8) TMI 591

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..... P.G. Chacko, Member (J)]. - The appellants had imported what was declared as "PARTS OF INTERFACE ISOLATOR TERMINAL BLOCKS" and classified under sub-heading 9032.80, and cleared the same on payment of duty accordingly. The original authority classified the item under SH 8538.10 as parts of "changeover switches" after rejecting the assessee's claim for classification of the item as electrical equ .....

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..... lectrical energy into hazardous area to a safe level. Accordingly, the appellate authority classified the item in the group of 'changeover switches'. We have not found any valid challenge against this reasoning of the Commissioner (Appeals). The only ground raised by the appellants is that they are not in the business of electrical isolators and that their end-products are electrical instruments. .....

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