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of <h1>Classification of Electrical Switch Units and Isolators: Tribunal Decision and Exemptions</h1> <h3>ZETA INDL. CORPN. Versus COLLECTOR OF CENTRAL EXCISE, MEERUT</h3> ZETA INDL. CORPN. Versus COLLECTOR OF CENTRAL EXCISE, MEERUT - 1999 (109) E.L.T. 509 (Tribunal) The dispute involved classification of Switch Fuse Units, Fuse Switch Units, Isolators, and Changeover Switches under Notification No. 160/86. The Tribunal classified Switch Fuse Units and Fuse Switch Units under 85.37 and Isolators and Changeover Switches under 85.36. Isolators and Changeover Switches were exempted under Notification 160/86. The decision was based on earlier Tribunal rulings. The appeals were disposed of accordingly.
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