2006 (3) TMI 147

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....ndents are engaged in the manufacture of switches for use in the manufacture of torches. The first respondent had cleared switches from its factory during the period from 18th June, 1977 to 31st December, 1982 on payment of duty applicable under Tariff Item 68 of the erstwhile Central Excise Tariff. The department was of the view that torch switches were covered by Tariff Item 61 which covered Electric Lighting Fittings - Switches, Plugs, Sockets all kinds. 3.Two show cause notices were issued to the first respondent raising demands for differential duty of Rs. 50,34,261.78 and Rs. 238.62 on the ground that switches were covered under Tariff Item 61 and not under the residuary entry under Tariff Item 68. On the same ground, demands were ....

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....im themselves to be engaged in marketing of various kinds of electric lighting fittings including electric lighting switches of all kinds. In their affidavits, they stated that items manufactured by the respondents were sold in the market as a part of a torch and not as electric lighting fitting. As against this, the department did not produce any evidence. Tariff Items 61 and 68 read as under : "61.      Electric Lighting Fittings, namely :- Switches, Plugs and Sockets, all kinds; Chokes and Starters for Fluorescent Tubes.  68.      All other goods, not elsewhere specified, but excluding - (a)        alcohol, all sorts, including alcoholic....