1978 (8) TMI 79

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....SE, NEW DELHI - Commissioner<br>Dated:- 18-8-1978<br>661/78 - -<br>Central Excise<br>Shri P.R. Subramaniam &nbsp; [Order per : Shri P.R. Subramaniam]. - After going through the case records and the ....

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....ighting fittings would fall outside the scope of item No. 61 of Central Excise Tariff. In view of the above, the order of the Assistant Collector classifying 15 AMP plug lops etc. as excisable under I....