Tribunal dismisses appeal, upholds respondent's classification under Item 68 over Appellant-Collector's proposed Item 61.

The appeal was dismissed by the Tribunal in favor of the respondent's classification under the residuary Item 68 instead of the Appellant-Collector's proposed classification under Item 61 of the Customs Tariff.

---

---

The appeal involved the classification of 'stop-light switches' and 'low pressure warning switches'. The Appellant-Collector argued for Item 61 of CET, while the respondent argued for the residuary Item 68. The Tribunal dismissed the appeal of the Department based on earlier Tribunal orders.

---