2012 (1) TMI 113

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....ates, for the Appellant. Shri Y.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 16,81,462/-, interest and penalty. Applicant had already paid an amount of Rs. 5 lakhs. 3. The demand of Rs. 12 lakhs is confirmed in respect of the goods 'spike-guard' by classifyi....

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....The contention is that the same is therefore classifiable under Tariff Heading 8537 of the Central Excise Tariff. Heading 8536 covers apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fused, lightning, arresters, voltage limiters, surge suppressors, plugs, junction boxes) etc. As this device spike-guard consist....