Tariff classification of motor vehicle switches favours the specific electrical heading over general vehicle parts treatment.

Motor vehicle switches of various types were held to be classifiable under Heading 85.36, sub-heading 8536.90, as electrical apparatus for switching or protecting electrical circuits. Although designed for use in motor vehicles, their electrical character brought them within Chapter 85, and Section Note 2(f) to Section XVII excluded electrical machinery and equipment from the scope of motor vehicle parts and accessories. Section Note 2 of Section XVI also required classification under the specific heading for Chapter 85 goods. Heading 87.08 could apply only where no more specific tariff heading covered the goods, so the common parlance test could not override the tariff notes. The appeal failed and the finding was against the assessee.

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Issues: Whether motor vehicle switches of various types were classifiable under Heading 87.08 as parts and accessories of motor vehicles, or under Heading 85.36 and sub-heading 8536.90 as electrical apparatus for switching or protecting electrical circuits.

Analysis: The classification of goods under the tariff had to be determined according to the headings read with the relevant section notes, chapter notes and rules of interpretation. Although the goods were designed for use in motor vehicles, they were switches of an electrical nature and therefore fell within the scope of Heading 85.36. Section Note 2(f) of Section XVII excluded electrical machinery and equipment from the expression "parts and accessories" for that Section. Section Note 2 of Section XVI further required goods included in a heading of Chapter 85 to be classified in their respective heading. Heading 87.08 could apply only to motor vehicle parts not otherwise classifiable under a specific heading. Sub-heading 8536.90 was treated as the appropriate entry for the goods, and the common parlance test could not override the specific tariff scheme and exclusions.

Conclusion: The goods were not classifiable under Heading 87.08 and were correctly classifiable under Heading 85.36 and sub-heading 8536.90. The finding was against the assessee.

Final Conclusion: The appeal failed because the tariff notes required the electrically operated motor vehicle switches to be classified under the specific electrical heading rather than as motor vehicle parts.

Ratio Decidendi: For tariff classification, specific headings and the governing section and chapter notes prevail over a general description of goods as motor vehicle parts, and electrical apparatus excluded by the relevant section note cannot be classified under Heading 87.08 merely because it is used in motor vehicles.

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