TMI Blog2006 (3) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... under Tariff Item 61. Accordingly, these Appeals are dismissed leaving the parties to bear their own costs. - 649-650 of 2001 - - - Dated:- 1-3-2006 - Ashok Bhan and G.P. Mathur, JJ. [Order]. - The point involved in the present appeals is as to whether the appeals filed by the Revenue are required to be rejected, upholding the order of the Tribunal and that of the Collector (Excise) to the effect that torch switches manufactured by the respondents are classifiable under Tariff Item 68 of the Schedule to the erstwhile Central Excise Tariff and not under Tariff 61 as contended by the Revenue. 2.The respondents are engaged in the manufacture of switches for use in the manufacture of torches. The first respondent had cleared switch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment before the Custom, Excise Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') which have been dismissed by the impugned order. Initially there was a difference of opinion between the two members of the Tribunal who heard the appeals. The matter was referred to the Third Member to resolve the difference of opinion. The Third Member upheld the view taken by the Collector, Central Excise and accordingly the appeals were ordered to be dismissed by a majority of 2 : 1. 6.The respondents relied upon the affidavits of S/Shri N.S. Darbari, Shankarlal and S.C. Malik. All these persons claim themselves to be engaged in marketing of various kinds of electric lighting fittings including electric lighting switches of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicles can be said to be covered in Tariff Item 61. The Item has been extracted above. The expression 'electric lighting fittings' is normally understood in context with the household. The dippers and switches manufactured for use in cars are not understood either in the trade circle or in common parlance as electric lighting fittings. It is true that the words 'switches, plugs and sockets' have been widened by use of the expression 'all kinds', but the words used have to take colour from the genesis of the entry, that is, electric lighting fittings. Since the main or the principal entry deals with electric lighting fittings in the house-holds, the switches and dippers manufactured by the respondent for exclusive use in motor vehicles c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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