1993 (10) TMI 143

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....essment @ 15% ad valorem under sub-heading 8536.90 read with Notification No. 160/86, dated 1-3-1986. The Assistant Collector vide his order dated 21-5-1987 approved the classification of 'Fuse Switches' under sub-heading 8536.90 but held that the goods not being eligible for exemption under Notification No. 160/86 were assessable @ 20% ad valorem. Being aggrieved by the order passed by the Assistant Collector the respondents filed an appeal before the Collector of Central Excise (Appeals), Bombay, who vide his order dated 16-12-1988 held that the product in question was classifiable under Heading 85.37 and assessable to duty at the rate of 15%. Being aggrieved by the order passed by the Collector, Central Excise (Appeals) the Collector has....

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....ll merit classification under Heading No. 8536.90 attracting duty at the rate of 20% ad valorem. He stated that the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay in classifying the product 'Fuse Switches' under Chapter Heading 85.38 as a part of Panel Board, is incorrect and prayed that it may be set aside and the order passed by the Asstt. Collector of Central Excise be restored. 3. On behalf of the respondents Sh. M.H. Patil, the Learned Advocate stated that the fuse switch being manufactured by the Respondents is an item which is incomplete in itself and cannot be put to use without incorporation of external devices like fuses, links etc. and for this reason it is not a complete independent switch and can....

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.... the case of M/s. Havell's Industries v. CCE, New Delhi [1993 (68) E.L.T. 353 (Tri.)], in which it has been held that 'fuse switches' are classifiable under Heading 85.37. 5. We have examined the records of the case and considered the submissions made on behalf of both sides. We find that in Order No. E/150 to 158/93-B, dated 28-6-1993 in the case of M/s. Havell's Industries v. CCE, New Delhi [1993 (68) E.L.T. 353 (Tri.)], the Tribunal has held that switch fuses and fuse switches are appropriately classifiable under Heading 85.37. Paras 2 and 6 of the said order being relevant are reproduced below :- "2. Shri A.K. Jain, the learned Advocate appearing for the appellants submitted that the main dispute is in respect of classification of....