https://www.taxtmi.com/caselaws?id=85567 The Tribunal upheld the classification of circuit breakers under Heading 85.37 for electric control or distribution of electricity, rejecting the appeal against the Order-in-Appeal A-141/94 of Collector of Central Excise (Appeals). The Tribunal emphasized the distinction between electrical apparatus for switching/protecting circuits and boards with multiple apparatus for control/distribution, noting the primary function of the circuit breakers. The goods, panels with circuit breakers and other apparatus, were deemed to fall under Heading 85.37. The appeal was dismissed, affirming the original classification. en-us Tue, 06 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85567 The Tribunal upheld the classification of circuit breakers under Heading 85.37 for electric control or distribution of electricity, rejecting the appeal against the Order-in-Appeal A-141/94 of Collector of Central Excise (Appeals). The Tribunal emphasized the distinction between electrical apparatus for switching/protecting circuits and boards with multiple apparatus for control/distribution, noting the primary function of the circuit breakers. The goods, panels with circuit breakers and other apparatus, were deemed to fall under Heading 85.37. The appeal was dismissed, affirming the original classification. Case-Laws Central Excise Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85567