2000 (10) TMI 486

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.... S.N. Singh, SDR, for the Respondents. [Order per : P.S. Bajaj, Member (J)]. -  The short issue in this appeal relates to the appropriate classification of products, switch fuse and fuse switch units manufactured by the appellants. The appellants claimed classification of these products under Heading 85.37 of the CETA and filed the classification list in respect thereof accordingly. Whi....

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.... E.L.T. 899 (Tribunal) wherein these very products i.e. switch fuse and fuse switches had been held to be classifiable under Heading 85.37 of the CETA. 4. On the other hand, the learned SDR has simply reiterated the correctness of the impugned order of the Collector (Appeals). 5. The issue regarding the classification of switch, fuses and fuse switches came up for consideration bef....

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.... of this settled law regarding the appropriate classification of the products in question i.e. fuse switches and switch fuse units under Heading 85.37 of the CETA, the view taken by the Collector (Appeals) to the contrary by holding the classification under Sub-heading 8536.90 of the CETA, on the face of it can be said to be erroneous and not sustainable in law. Therefore, the impugned order of th....