https://www.taxtmi.com/caselaws?id=95753 Switch fuse and fuse switch units manufactured by the assessee were correctly classifiable under Heading 85.37 of the Central Excise Tariff Act, 1985, not under Sub-heading 8536.90. Earlier Tribunal decisions had already settled this classification, and that view had been affirmed by the Supreme Court when the Revenue's challenge was dismissed. A later Tribunal decision had also followed the same reasoning for fuse switches. In view of this settled position, the contrary view in the impugned order could not be sustained, and the classification under Heading 85.37 was confirmed. en-us Mon, 16 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95753 Switch fuse and fuse switch units manufactured by the assessee were correctly classifiable under Heading 85.37 of the Central Excise Tariff Act, 1985, not under Sub-heading 8536.90. Earlier Tribunal decisions had already settled this classification, and that view had been affirmed by the Supreme Court when the Revenue's challenge was dismissed. A later Tribunal decision had also followed the same reasoning for fuse switches. In view of this settled position, the contrary view in the impugned order could not be sustained, and the classification under Heading 85.37 was confirmed. Case-Laws Central Excise Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95753