Flame-proof electrical apparatus classification: complete equipment in flame-proof enclosures falls under Chapter Heading 85.43.

Flame-proof switching and distribution apparatus manufactured as complete equipment in flame-proof enclosures, with assembled components such as actuators, switches, terminal blocks and lighting fittings, was treated as classifiable under Chapter Heading 85.43 rather than Heading 8536.90. The Tribunal relied on the technical character of the goods, including electrical and flame-path testing, and followed its earlier view that flame-proof or explosion-proof apparatus falls within Chapter Heading 85.43 when produced as complete flame-proof equipment. On that basis, the Revenue's classification appeal succeeded.

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Issues: Whether flame-proof switching and distribution apparatus was correctly classifiable under Chapter Heading 85.43 of the First Schedule to the Central Excise Tariff Act, 1985 instead of Heading 8536.90.

Analysis: The goods consisted of assembled components such as actuators, push buttons, terminal blocks, rotary switches, limit switches and lighting fittings housed in flame-proof enclosures and subjected to electrical and flame-path tests. The technical write-up showed that the complete equipment was manufactured as flame-proof items and not as ordinary switches or lighting fittings. The Tribunal applied the earlier view that flame-proof or explosion-proof apparatus fell under Chapter Heading 85.43 and found no material distinction from the precedent relied upon.

Conclusion: The goods were rightly classifiable under Chapter Heading 85.43, and the Revenue's appeal succeeded.

Ratio Decidendi: Flame-proof or explosion-proof electrical apparatus, when manufactured as complete equipment in flame-proof enclosures, is classifiable under Chapter Heading 85.43 rather than as ordinary switchgear or fittings under a different heading.

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