COMMISSIONER OF CENTRAL EXCISE vs M/S.ESWARAN & SONS ENGRS. LTD.

The Supreme Court, while adjudicating appeals under Section 35L of the Central Excise Act, 1944, upheld the classification of Minimum Oil Circuit Breakers under sub-heading 8537.00 as per the Assistant Collector's order, rejecting the assessee's claim for classification under sub-heading 8535.00. The Court emphasized that the components of the Minimum Oil Circuit Breaker serve individual functions and thus do not constitute a separate apparatus. The Court affirmed the Department's demand for differential duty, concluding that the classification was consistent with the Explanatory Note to Chapter 85 and HSN guidelines.