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TMI Blog2015 (11) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... . Swarupama Chaturvedi, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. Disha Jain, Adv., Mr. Abhinav Jagnathan, Adv., Mr. Rachit Jain, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. S. Vasudevan, Adv. And Ms. L. Charanaya, Adv. ORDER The respondents herein are the manufacturer of proximity s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the product needs to be classified under Heading 90.31. We may describe the goods in short which is taken note of by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') as well while accepting the plea of the respondent. It is mentioned that the function of the proximity sensor is to detect the presence of the metal object and change the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om one circuit to another; they may be known as single pole, double pole, triple pole, etc., according to the number of switch circuits incorporated. This group also includes change-over switches and relays. (A) The switches of this heading include small switches for use in radio apparatus, electrical instruments, etc., switches of a kind used in domestic electrical wiring (e.g., tumbler switch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is not disputed as well) that without switching on and switching off, the product is of no use at all. Therefore, we agree with the findings recorded by the CESTAT. In fact, we may record that it is not even necessary to indicate this exercise in detail having regard to the fact that the Revenue has issued Notification No. 21/2002-Cus., dated 01.03.2002. It is a general Exemption Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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