Commnr. Of Central Excise, Bangalore vs M/S. Mysore Electricals Industries Ltd

The Supreme Court addressed the classification of Single Panel Circuit Breakers under the Central Excise Tariff Act, 1985, specifically under CSH 8535.00 and CSH 8537.00. The Court held that the Board's Circular F.No.32/8/94-CX does not have retrospective effect, affirming the Tribunal's decision that the products should be classified under CSH 8535.00, attracting a duty of 5%. The appeal by the Commissioner of Central Excise was dismissed, upholding the lower authority's classification and duty assessment.