Customs exemption for circuit breaker parts was limited to goods under Heading 85.36, excluding higher-voltage equipment.

Concessional customs exemption under Notifications No. 60/87-Cus. and 109/91-Cus. was confined to specified electrical apparatus and their parts only where the goods fell under Heading 85.36 of the Customs Tariff Act. Components of a 25 K.V. vacuum circuit breaker were held outside that scope because such circuit breakers are for circuits exceeding 1,000 volts and are classifiable under the higher-voltage heading, not Heading 85.36. The reference to "parts" in the notifications could not extend the exemption to parts of goods outside the notified heading merely because those components might themselves be classifiable as parts under Heading 85.38. The claimed exemption was therefore unavailable.

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Issues: Whether components of a 25 K.V. vacuum circuit breaker were entitled to exemption under Notification No. 60/87-Cus. and Notification No. 109/91-Cus. as parts of goods falling under Heading 85.36 of the Customs Tariff Act.

Analysis: The Notification granted concessional duty only to specified electrical apparatus and to parts of the aforesaid goods falling under Heading 85.36. The imported components were admittedly parts of a 25 K.V. circuit breaker, which is for electrical circuits exceeding 1,000 volts and therefore does not fall under Heading 85.36, but under the heading applicable to higher-voltage circuit breakers. The reference in the Notification to parts could not extend exemption to parts of goods not classifiable under Heading 85.36 merely because parts are, by themselves, classifiable under Heading 85.38. The exemption was confined to parts of circuit breakers classifiable under Heading 85.36, that is, apparatus for circuits not exceeding 1,000 volts.

Conclusion: The components were not eligible for the claimed exemption and the appeal failed.

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