https://www.taxtmi.com/caselaws?id=91857 Pilot lights used on control panels and consoles were treated as classifiable under sub-heading 8536.90, as the record did not support recharacterisation as visual signalling apparatus under Heading 85.31. The Department had consistently adopted sub-heading 8536.90, and there was no adequate basis to disturb that classification. As the classification challenge failed, the Revenue's objection to the exemption under Notification No. 160/86-C.E. also did not succeed, and the benefit remained available. en-us Tue, 15 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91857 Pilot lights used on control panels and consoles were treated as classifiable under sub-heading 8536.90, as the record did not support recharacterisation as visual signalling apparatus under Heading 85.31. The Department had consistently adopted sub-heading 8536.90, and there was no adequate basis to disturb that classification. As the classification challenge failed, the Revenue's objection to the exemption under Notification No. 160/86-C.E. also did not succeed, and the benefit remained available. Case-Laws Central Excise Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91857