than heading Nos. 84.09, 84.31,
84.48, 84.66, 84.73, 84.85, 85.03, 85.22,
85.29, 85.38 and 85.48) are in all cases to
be classified in their respective ... heading 84.09, 84.31, 84.48,
84.66, 84.73, 85.03, 85.22, 85.29 or 85.38
as appropriate. However, parts which are
equally suitable for use principally with the
goods
appellants have first claimed classification of their product under Heading No. 85.38 of the Tariff, as according to them "these bus ducts are also ... appellants have classified the bus duct in question under Heading 85.38 as parts suitable solely or principally with apparatus of Heading
Revenue the ld. DR on the other hand submitted that though item 85.38 referred to in the Notification covers parts ... apparatus for protecting electrical circuits or for valorem"
85.38 making connections to or in electrical circuits of
400 volts and above
assessees claiming classification of racks and cabinets under chapter Heading 85.38 of the Central Excise Tariff, approved classification as claimed by them. The jurisdictional Collector ... therefore such racks, cabinets etc. were appropriately classifiable under chapter Heading 85.38. This plea was rejected by the lower appellate authority, which held that
than Heading Nos. 84.09,84.31,84.48, 84.86, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in the respective ... Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with
switches being usable on Panel Boards are more appropriately classifiable under Heading 85.38 which covers parts suitable for use solely or principally with the apparatus ... does not become a part of Panel board under Heading No. 85.38. He stated that if 'Fuse Switch' is treated as a part
Shri. T.S. Ramchandran vs Cce & Custom Nashik on 17 July, 2025
CUSTOMS, EXCISE
Shri. J.M. Zawar vs Cce & Custom Nashik on 17 July, 2025
CUSTOMS, EXCISE
M/S. Jain Irrigation Systems Ltd. vs Cce & Custom Nashik on 17 July, 2025
Shri. S.V. Patil vs Cce & Custom Nashik on 17 July, 2025
CUSTOMS, EXCISE
