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Issues: Classification of different electrical switches used in motor vehicles, namely whether they fell under Heading 8708 as parts and accessories of motor vehicles or under Chapter 85, including Headings 8511, 8512 and 8536.
Analysis: The goods were electrical equipment and the earlier decision in the assessee's own case had already upheld classification under Chapter 85 for similar motor vehicle electrical switches. The exclusion under Note 2(f) of Section XVII removed electrical machinery and equipment of Chapter 85 from Section XVII, and the HSN Explanatory Notes supported placement of ignition equipment, windscreen wipers, head lamps and switches of the kind used in motor vehicles under the relevant Chapter 85 headings.
Conclusion: The goods were correctly classifiable under Chapter 85 and not under Heading 8708.
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