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of <h1>Tax Appeal Victory: 'Actuators' Classified as Switches</h1> The Revenue successfully appealed against an order granting exemption for 'actuators' under a specific notification, as it was determined that the product ... Switches - Benefit of exemption under Notification No. 160/86-C.E. as actuators, not available. The Revenue appealed against an order allowing exemption for 'actuators' under Notification No. 160/86, which denied exemption to switches. The appellate tribunal found that the product in question, known as 'push snap-action snap-on push buttons,' performs the function of switches and is known in commercial parlance as switches. The appeal succeeded, and the impugned order was set aside, granting relief to the Revenue.
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