COMMNR. OF CENTRAL ESCISE, 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 classification should be under CSH 8535.00, as the product did not meet the criteria for classification under CSH 8537.00, which requires two or more apparatus. The Court affirmed the decision of the Commissioner (Appeals) and set aside the order of the Customs, Excise and Service Tax Appellate Tribunal, thereby ruling in favor of the assessee.