1987 (4) TMI 282

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.... Respondents. [Order per : V.T. Raghavachari, Member (J)]. - The issue in the appeal relates to the classification of "stop light switches" manufactured by the appellants for installation in automobiles. Under order dated 14-5-1982 the Assistant Collector dropped the action initiated earlier for classification of the product under Item 61-CET. This was confirmed by the Collector (Appeals) under....