https://www.taxtmi.com/caselaws?id=74806 The Tribunal upheld the order of the Collector (Appeals) and rejected the appeal filed by the Collector of Central Excise, classifying the switches manufactured by the respondents under Tariff Item 68 CET instead of Item 61 CET. The Tribunal emphasized the specific Tariff description of "Electric Lighting Fittings" under Item 61 CET and the nature of the switches designed for motor vehicles, supporting their classification under Item 68 CET. Precedents and commercial understanding of the goods played a crucial role in the decision, highlighting the importance of accurate Tariff classification based on product characteristics rather than end-use. en-us Tue, 27 Jun 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74806 The Tribunal upheld the order of the Collector (Appeals) and rejected the appeal filed by the Collector of Central Excise, classifying the switches manufactured by the respondents under Tariff Item 68 CET instead of Item 61 CET. The Tribunal emphasized the specific Tariff description of "Electric Lighting Fittings" under Item 61 CET and the nature of the switches designed for motor vehicles, supporting their classification under Item 68 CET. Precedents and commercial understanding of the goods played a crucial role in the decision, highlighting the importance of accurate Tariff classification based on product characteristics rather than end-use. Case-Laws Central Excise Tue, 27 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74806