Primary function governs tariff classification; lighting push button switches were treated as control devices, not electric lighting fittings.

For tariff classification, the primary function and commercial identity of the goods govern, and an incidental lighting feature does not convert a control switch into an electric lighting fitting. Lighting push button switches used in telemetry projects were found to operate mainly as control devices, with illumination only indicating completion of the operation; their low-voltage design was not decisive. They were therefore not classifiable as electric lighting fittings under Item 61 and were correctly placed under Item 68, so the additional duty demand based on Item 61 could not stand.

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Issues: Whether lighting push button switches imported for use in telemetry projects were classifiable as electric lighting fittings under Item No. 61 of the Central Excise Tariff Schedule, or under Item No. 68.

Analysis: The switches were shown to operate as control devices, making contacts when pressed and only incidentally illuminating a lamp to indicate completion of the operation. Their design for use at low voltage did not determine classification. The decisive consideration was their primary function and commercial identity, not the incidental lighting feature.

Conclusion: The switches did not fall under Item No. 61 of the Central Excise Tariff Schedule and were correctly classifiable under Item No. 68.

Final Conclusion: The classification dispute was resolved in favour of the assessee, and the additional duty demand based on Item No. 61 could not stand.

Ratio Decidendi: For tariff classification, the primary function and trade identity of the goods prevail, and an incidental lighting feature does not make a control switch an electric lighting fitting.

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