Tariff classification of electrical shunt upheld under Entry 85.33, restoring the original excise classification.

The electrical item "shunt" was held to fall specifically within Entry 85.33 of the Central Excise Tariff. On that footing, the appellate authority should not have disturbed the classification originally adopted by the Assistant Commissioner. The classification under Entry 85.33 was therefore upheld, and the Revenue's challenge succeeded.

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Issues: Whether the electrical item "shunt" was correctly classifiable under Entry 85.33 of the Central Excise Tariff.

Analysis: The item in dispute was held to be specifically covered by Entry 85.33. On that basis, the appellate authority ought not to have disturbed the classification adopted by the Assistant Commissioner.

Conclusion: The classification under Entry 85.33 was upheld and the Revenue's challenge succeeded.

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