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of <h1>Isolators qualify for concessional duty rate under Notification No. 160/86-C.E. as distinct from switches.</h1> <h3>COLLECTOR OF C. EX., CHENNAI Versus ESWARAN & SONS ENGINEERS LTD.</h3> COLLECTOR OF C. EX., CHENNAI Versus ESWARAN & SONS ENGINEERS LTD. - 1999 (113) E.L.T. 512 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled that isolators are eligible for concessional duty rate under Notification No. 160/86-C.E. as they are not classified as switches. The appeal filed by the Revenue was rejected.
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