2001 (10) TMI 703

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....t. Shri A. Chopra, DR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  Appellant Siemens Ltd. filed a classification list 3/85-86 with effect from 1-3-86 declaring their products "Switch Fuse Units", Fuse Switch Units, 3 KA/3 KL Switches classifiable under Chapter Heading 8537.00 and chargeable to duty at the rate of 15% ad valorem with effect from 1-3-86. The depar....

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....0 certified on 18-12-2000. He also relied on the observations contained in the Explanatory Notes of the HSN at Page 1505. Ld. DR reiterates what is contained in the impugned order. 3. We have considered the rival submissions and also perused the papers filed before us. Apart from the decision cited above, we have seen the explanatory notes in the HSN which is quoted below : "The heading....

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....ncorporated during moulding solely for purposes of assembly) (Heading 85.47). Fuse wire is classified according to its constituent material, but short lengths of fuse wire with loops or other means of connection so as to be ready for use remain in this heading. The heading includes other devices for preventing overload of circuits (e.g. Electro-magnetic devices which automatically break the cir....