1998 (7) TMI 297

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.... None, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against the Order-in-Appeal No. GSM-308/90 B. III, dated 28-3-1990 allowing exemption under Notification No. 160/86 in respect of `actuators'. The aforesaid notification denies exemption to switches. The impugned order holds that `actuator' in question is not switches and they are not....

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....n the classification list had described the goods as "Electrical Push Buttons various varieties (below 1000 volts)". We also note that the Explanatory Notes mentioned push button switches as classifiable under switches. The Collector has given a purely literal meaning to the concept of commercial identity by holding that the goods are not switches because they are not so called. The product in que....