ORDER
P.C. Jain, Member (T)
1. Issue involved in this appeal is classification of ‘stop-light-switches’ and “low pressure warning switches’. Appellant-Collector contends that these fall under Item 61 of CET pertaining to ‘electric lighting fittings’ whereas the respondent contends that these switches fall under the residuary Item 68.
2. The Learned SDR Smt. Vijay Zutshi, while conceding that the matter is covered against the Department by Tribunal’s order in the case of Automotive Ancillary Services [1987 (32) ELT 735 (Trib.)] reiterates the grounds of appeal.
3. Learned advocate Shri Lakshmikumaran submits that besides the above order of the Tribunal, there is another order No. 279/88-D dated 11.4.88 of the Tribunal in the case of Collector of Central Excise, Madras v. Brakes India Ltd., against the department in so far as ‘stop-light switches’ are concerned.
4. Having heard both sides and re lying on the earlier orders of the Tribunal mentioned supra, we dismiss the appeal of the Department. Operative part of the order announced in the open Court.