1987 (10) TMI 291

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....r : G. Sankaran, Senior Vice-President]. - The issue arising for determination in the present appeal is whether the Lighting Push Buttons Switches imported by the appellants, were liable to be charged to additional duty of customs equal to the duty of excise leviable on "Electric lighting fittings" ("switches, all kinds") within the meaning of Item No. 61 of the Central Excise Tariff Schedule (C....

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....n is completed, 4. Though Shri Bhujanga Rao filed a technical data sheet purporting to show the functions of the subject switches, it is not possible to link it with the goods in dispute for want of the invoice and other import documents. 5. We are of the opinion that the fact that these switches are not designed to be operated at the normal voltage of 220 is not conclusive of the issu....