2015 (11) TMI 442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adv., Mr. Atulesh Kumar, Adv., Ms. Swarupama Chaturvedi, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. Disha Jain, Adv., Mr. Abhinav Jagnathan, Adv., Mr. Rachit Jain, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. S. Vasudevan, Adv. And Ms. L. Charanaya, Adv. ORDER The respondents herein....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....covered under Heading 85.36 whereas the Revenue took the position that the product needs to be classified under Heading 90.31. We may describe the goods in short which is taken note of by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') as well while accepting the plea of the respondent. It is mentioned that the function of the proximity senso....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reaking one or more circuits in which they are connected, or for switching from one circuit to another; they may be known as single pole, double pole, triple pole, etc., according to the number of switch circuits incorporated. This group also includes change-over switches and relays. (A) The switches of this heading include small switches for use in radio apparatus, electrical instruments....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... S. Manjunath, the Assistant General Manager. Herein, it was categorically stated (which is not disputed as well) that without switching on and switching off, the product is of no use at all. Therefore, we agree with the findings recorded by the CESTAT. In fact, we may record that it is not even necessary to indicate this exercise in detail having regard to the fact that the Revenue has issued....