1997 (7) TMI 419

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...., for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of following items, namely, Switch Fuse Units, Fuse Switch Units, Isolators and Changeover Switches. The appellants claimed classification of these items under 85.36 read with exemption Notification No. 160/86. According to the appellants these items are not switches and therefore they are entitled for....

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....5.37 as against the claim of the assessee under 85.36. Further, he submitted that the item isolator was not the subject matter of dispute in the case referred to above. 4. Sh. Praveen Sharma replied that isolator is nothing but changeover switches and this is clear from the ISI specification which groups with the switch gear. 5. We have carefully considered the matter. Although the cla....

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.... the DGTD it was held that item is classifiable under Sr. No. 30 of the Notification No. 160/86 but since the item as such is not specifically a product in the exclusion clause, benefit of Notification 160/86 was extended. We are also convinced that isolator comes under the group of changeover switches as specified in the ISI and accordingly we hold that this item is also exempted in terms of Noti....