https://www.taxtmi.com/caselaws?id=95589 Classification of a lock for a breaker control switch, together with spare coil and magnetic coil, under the Central Excise Tariff was upheld because the Revenue failed to produce evidence showing that the existing classification adopted by the lower authorities was wrong. Although the Revenue relied on tariff section notes and HSN explanatory notes, those materials did not displace the concurrent classification findings. The Tribunal therefore found no basis to interfere with the classification already accepted below and rejected the departmental request for reclassification. en-us Fri, 18 Feb 2000 00:00:00 +0530 Tue, 13 Dec 2011 16:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95589 Classification of a lock for a breaker control switch, together with spare coil and magnetic coil, under the Central Excise Tariff was upheld because the Revenue failed to produce evidence showing that the existing classification adopted by the lower authorities was wrong. Although the Revenue relied on tariff section notes and HSN explanatory notes, those materials did not displace the concurrent classification findings. The Tribunal therefore found no basis to interfere with the classification already accepted below and rejected the departmental request for reclassification. Case-Laws Central Excise Fri, 18 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95589