https://www.taxtmi.com/caselaws?id=82718 Fuse switches were classified under Heading 85.37 by applying the Tribunal's earlier view that switch fuses and fuse switches fall within that heading rather than Heading 85.36 or 85.38. The classification was treated as decisive, so the Revenue's alternative characterisation as switching apparatus or as parts of panel boards was rejected. On that basis, the claimed benefit linked to the assessee's classification was not displaced, and the departmental appeals failed. The assessee's classification was therefore upheld. en-us Wed, 06 Oct 1993 00:00:00 +0530 Wed, 06 Jul 2011 18:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82718 Fuse switches were classified under Heading 85.37 by applying the Tribunal's earlier view that switch fuses and fuse switches fall within that heading rather than Heading 85.36 or 85.38. The classification was treated as decisive, so the Revenue's alternative characterisation as switching apparatus or as parts of panel boards was rejected. On that basis, the claimed benefit linked to the assessee's classification was not displaced, and the departmental appeals failed. The assessee's classification was therefore upheld. Case-Laws Central Excise Wed, 06 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82718