CTR MANUFACTURING INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides. The issue involved in this case is whether switches of various kinds are to be classified under Heading 8535/8536 depending on the voltage or to be classified under Heading 8504 as part of transformers (Tap Changer). In addition to the case laws cited before the Commissioner (Appeals), the appellants rely on the decision in the case of CC v. Kumudam Publications (P) Ltd. - 1997 (96) E.L.T. 226 (S.C) which held that, "It may not also be entirely correct to say that in no case can the end use or function of the goods is relevant on the question of classification." However, we find that while passing the impugned order, the Commissioner (Appeals) has classified the product under Heading 8535/8536 not only going by the specific entry in the Tariff but has also taken into account the function of the impugned goods. As such, we find that there is no case for interference with the order passed by the lower authority.

(2.) The appeal is dismissed.