2000 (8) TMI 401

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....CA, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The present appeal has been filed by the Revenue on the following grounds :- "1.      The impugned item consists of control elements terminals, indication lamps and push button actuators all housed in a flame- proof box and wired together to form the push button station. Each unit is fitted wit....

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....c." are eligible for effective rate of duty of 15% adv. Thus, the description under the said Notification is specific in nature to exclude switches from availing concessional rate of duty. 4.        As the product in question is nothing but a switch performing the function of a switch, is covered by the exclusion clause of Notification No. 160/86. Hence, the t....

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....he push button stations/control stations. I, therefore, find that functionally the impugned items are much more than a switch and as such would merit classification under heading 8536.90 which includes 'electrical apparatus for switching or protecting electrical circuits or for making connection to or in electrical circuits. As they are distinct from switches, they are also eligible for the partia....