1997 (11) TMI 212

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....t. Shri Rama Rao, JDR, for the Respondent. [Order per : V.P. Gulati, Vice President].-  In this appeal the Revenue is aggrieved against the findings of the ld. lower authority under which he has held that certain fabricated items of Iron & Steel fall under Tariff Heading 85.36. The Tariff Heading 85.36 reads as under :- "Electrical apparatus for switching or protecting electrical ....

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.... 3. We have considered the submissions. We observe that the scope of the Tariff Heading 85.36 is rather limited and it covers such of those equipments as are used for switching or protecting electrical circuits, or for making connections in electrical circuits. These items manufactured by the appellants are in the nature of connecting the bores of two tubes at the junctions and the same are n....

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....tc. which are specific for articles of Iron & Steel or aluminium respectively. 5. The ld. Chartered Accountant however is not able to give any alternative heading. In our view Tariff Heading 7307 & 7069 cover the goods which are manufactured by the appellants by description and material of these are made. 6. The ld. Chartered Accountant has pointed out that the assessment should be....