Tariff classification of domestic electrical fittings turned on use and rating, with 15 AMP items excluded and 5 AMP ceiling roses covered.

Switches, sockets, plugs, adaptors, switch-socket combinations and lamp holders used for domestic power purposes with 15 AMP appliances were treated as outside Item No. 61 because they were not generally used as electrical lighting fittings, so classification under that item was rejected. Ceiling roses of 5 AMP, however, matched the tariff description and were treated as excisable under Item No. 61, so that classification was upheld.

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Issues: Whether switches, sockets, plugs, adaptors, switch-socket combinations and lamp holders used for domestic power purposes for operating domestic appliances of 15 AMP were classifiable under Item No. 61 of the Central Excise Tariff, and whether ceiling roses of 5 AMP were excisable under the same item.

Analysis: The goods used for domestic power purposes for operating domestic appliances of 15 AMP, and not generally used for electrical lighting fittings, were held to fall outside the scope of Item No. 61. On the other hand, ceiling roses of 5 AMP were found to answer the tariff description and to be excisable under Item No. 61.

Conclusion: The classification of the 15 AMP items under Item No. 61 was set aside in favour of the assessee, while the excisability of 5 AMP ceiling roses under Item No. 61 was upheld against the assessee.

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