1992 (11) TMI 174

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....eals), Ahmedabad, party also filed the appeal bearing No. E/222/91. Since the issue involved is common in these two cases, they are clubbed together and are being disposed of by this common order. 2. The issue involved in these two cases is whether 'Flame Proof/Explosion Proof enclosures' manufactured by the party is classifiable under Chapter Heading 8536.90 as per the Department or under Chapter Heading 8543.00 or alternatively under Heading 8537.00 as claimed by the party. 3. Relevant Tariff Headings 85.36, 85.37 and 85.43 are reproduced as under - "85.36   Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses,....

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....ented by Shri Willingdon, learned Advocate in both the appeals. 6. While justifying the stand of the Department, Shri Sharma submitted that the products in question are essentially an assembly of different types of electrical fittings used for controlling flow of electricity and therefore, are correctly classifiable under sub-heading 8536.90 and not 8543.00. 7. Shri Willingdon arguing for the Assessee submitted that the party purchases duty paid switches, relays, fuses etc. which are already classified under Heading 85.36 and used in the manufacture of flame-proof enclosures. When such assembly is completed, the individual components lose their individual identity and the resultant assembly emerged as a result of such assembly of comp....