1997 (9) TMI 231

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....t. Shri S. Nunthuk, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in the present appeal which arises out of the order passed by the Collector of Central Excise (Appeals), Calcutta is the classification of different types of switches such as electro magnetic relay, ignition-cum-starter switch, reverse lamp switch, assembly engine lamp,....

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.... Tribunal has noted the argument of the DR in para 4 of its order that since the switches in question were electrical equipment, they were not classifiable under Section XVII under which Chapter 87 falls, in view of Note 2(f) to Section XVII which excludes "electrical machinery and equipment (Chapter 85) from Section XVII. Further, we find from the HSN Explanatory Notes to Chapter 85 that the elec....