https://www.taxtmi.com/caselaws?id=202889 Flame-proof switching and distribution apparatus manufactured as complete equipment in flame-proof enclosures, with assembled components such as actuators, switches, terminal blocks and lighting fittings, was treated as classifiable under Chapter Heading 85.43 rather than Heading 8536.90. The Tribunal relied on the technical character of the goods, including electrical and flame-path testing, and followed its earlier view that flame-proof or explosion-proof apparatus falls within Chapter Heading 85.43 when produced as complete flame-proof equipment. On that basis, the Revenue's classification appeal succeeded. en-us Wed, 08 Dec 2010 00:00:00 +0530 Sat, 23 Apr 2011 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202889 Flame-proof switching and distribution apparatus manufactured as complete equipment in flame-proof enclosures, with assembled components such as actuators, switches, terminal blocks and lighting fittings, was treated as classifiable under Chapter Heading 85.43 rather than Heading 8536.90. The Tribunal relied on the technical character of the goods, including electrical and flame-path testing, and followed its earlier view that flame-proof or explosion-proof apparatus falls within Chapter Heading 85.43 when produced as complete flame-proof equipment. On that basis, the Revenue's classification appeal succeeded. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202889