Electrical apparatus classification prevails for vehicle-use switches and control boxes, despite use in armoured vehicles.

Classification of excisable goods depends on the wording of the tariff heading read with the relevant section and chapter notes. Note 2(f) to Section XVII excludes electrical machinery and equipment of Chapter 85 from Chapter 87, so contractors, switches and control boxes used in armoured vehicles remain classifiable as electrical apparatus under Chapter Sub-Heading 8536.90. Their use in armoured vehicles does not place them in Heading 8710 unless they are not excluded by the section notes and are identifiable as parts suitable solely or principally for such vehicles. The circular relied on by the assessee did not change this classification position.

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Issues: Whether goods such as contractors, switches and control boxes, though used in armoured vehicles, are classifiable under Chapter Heading 8710 as parts of tanks and other armoured fighting vehicles or under Chapter Sub-Heading 8536.90 as electrical apparatus.

Analysis: Classification of excisable goods is governed by the terms of the heading read with the relevant section and chapter notes. Note 2(f) to Section XVII excludes electrical machinery and equipment of Chapter 85 from the scope of Chapter 87. The goods in question are used for switching, protecting electrical circuits, or making electrical connections and are covered by Chapter 85. Under the Explanatory Notes, goods may fall under Heading 8710 only if they are identifiable as suitable for use solely or principally with such vehicles and are not excluded by the section notes. Since these items fall within the excluded category of electrical apparatus, the fact that they are used in armoured vehicles does not bring them within Heading 8710. The circular relied upon by the assessee does not alter this position.

Conclusion: The goods are classifiable under Chapter Sub-Heading 8536.90 and not under Chapter Heading 8710; the classification adopted by the Revenue was upheld.

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