1997 (2) TMI 251

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.... K.K. Jha, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  The appellants imported electric switch, trig torch, fuse book assembly and claimed these items to be spares for welding machine. They claimed assessment under CTH 98.06 with benefit of Notification No. 69/87, dated 1-3-1987 on the ground that these were parts of welding machine and assessable to duty under....

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....or the revenue, ld. DR submits that to the extent they switch and regulate the electric current these are only switches and fuses and are correctly classifiable under heading 85.15. 4. We have heard both sides. The literature submitted by the ld. Advocate in the Court itself indicates that the impugned goods are switches. It was also admitted that in a manner of speaking the other item als....

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.... Collector (Appeals) in the first instance ought to have arrived at the basic classification of trig torch before classifying it under 98.06. There is also nothing in the appeal papers to indicate whether or not the impugned goods are excluded from purview of Notification 69/87 in the light of exclusion condition set out in the proviso. In view of this, we are of the view that this part of the ord....