2010 (12) TMI 157

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.... the Respondents Per Jyoti Balasundaram  The respondents herein are engaged in the manufacture of flame-proof switching and distribution of apparatus. The show-cause notice issued for reclassification of the goods under Chapter Heading 85.43 of the First Schedule to CETA, 1985 as against the assessees classification under CETA 8536.90 was adjudicated by the Assistant Commissioner uphold....

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....he castings are checked for measurements. The approved castings are taken up for paintings after pre-operations like cleaning, de-greasing, chromating etc. After painting the components are assembled as per specification. For light fitting the Borosil glasses are cemented. Components like Actuator, push button, elements, terminal blocks, rotary switches, limit switches etc. are assembled and wi....

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.... for electrical operations including insulation resistance, operational test etc. Other components are included like packing arrangement based on customer specifications. The completed equipments is packed and despatched to various customers as per orders. The equipments complies to IS 2148. From the write-up it is clear that the components like actuator, push button, elements, rotary switches ....