1999 (7) TMI 237

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.... Respondent. [Order per : V.K. Asthana, Member (J)]. - This is a revenue appeal against the order-in-appeal dated 30-9-1992 wherein the item "pilot lights" are being classified under Heading 8536.90 of the Central Excise Act, 1985 and consequently, the benefit of Notification No. 160/86, as amended, was also allowed. 2. When called for, none appeared for the respondents. However, vid....

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....s controlling the said panels. Thus, they issued a visual signal on the control panel in case any alarm is required to be so indicated or even continuously indicate a certain status with respect to the machinery connected to the control panel. Therefore, the product clearly falls within the ambit of the example indicator panel contained in tariff sub-heading 8531.00. Ld. D.R. further submits that ....

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.... and the records of the case and we find that ld. Commissioner in the order-in-appeal had based his decision to classify the said lights under 8536.90 on the basis of earlier order-in-appeal noted therein. In view of that, no detailed discussion on merits is available in the order-in-appeal impugned. As against this, we find great force in the submissions of ld. D.R. The sub-heading 8531.00 clearl....