https://www.taxtmi.com/caselaws?id=74246 Stop light switches manufactured for installation in automobiles were treated as classifiable under Item 68 of the Central Excise Tariff, not Item 61, because the Tribunal followed existing judicial and Tribunal precedent covering the same or similar product. The classification under Item 61 was rejected, and the order dropping the classification action was sustained in favour of the assessee. The stated principle is that where precedent has already placed an identical or similar product under a particular tariff entry, that classification should be followed unless a distinguishing feature is shown. en-us Sat, 11 Apr 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74246 Stop light switches manufactured for installation in automobiles were treated as classifiable under Item 68 of the Central Excise Tariff, not Item 61, because the Tribunal followed existing judicial and Tribunal precedent covering the same or similar product. The classification under Item 61 was rejected, and the order dropping the classification action was sustained in favour of the assessee. The stated principle is that where precedent has already placed an identical or similar product under a particular tariff entry, that classification should be followed unless a distinguishing feature is shown. Case-Laws Central Excise Sat, 11 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74246