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V.T.RAGHAVACHARI, K.PRAKASH ANAND
Automotive Ancillary Services – Appellant
Versus
Collector of Central Excise, Madras – Respondent
K. Prakash Anand, Member (T)
1. The issue in this matter relates to classification of certain Automotive Switches being manufactured by appellants for use as original equipments in motor vehicles. These switches are described as flasher switch, horn and dipper switch and head-light switch (combination switch).
2. As per the orders of the lower authorities, these switches, which had been earlier classified under Central excise Tariff Item No. 68 were correctly classifiable under Central Excise Tariff Item No. 61. Appellant urges, however, that the goods had correctly been classified under Tariff Item No. 68 and that there was no warrant for a .change in practice.
3. Heard Shri V. Lakshmikumaran, advocate for the appellant company and Smt. Dolly Saxena, SDR for the department.
4. The learned advocate makes the point that the impugned products are not lighting switches at all. Their function, it is claimed, is not to illuminate. The actual functioning of the impugned products has been explained to us.
5. It is emphasized that in commercial parlance also the products are not known as general purpose electric goods and that they are not available with dealers of electric goods. It is st
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