Tariff classification of voltage regulators followed specific explanatory notes, placing them under Heading 8511.00 rather than a general heading.

Voltage regulators used in conjunction with internal combustion engines were held classifiable under Heading 8511.00 because the explanatory notes expressly include cut-outs combined with voltage or current regulators that protect the battery and dynamo and regulate charging current. Heading 8536.00, dealing with switching, protecting or making connections in electrical circuits, was treated as a more general heading and was not applied to automotive voltage regulators on these facts. The appellate authority's classification under Heading 8511.00 was therefore sustained, and the assessee's challenge failed.

---

---

Issues: Whether voltage regulators are classifiable under Heading 8511.00 or under Heading 8536.00 of the Customs Tariff.

Analysis: Heading 8511.00 covers electrical starting or ignition equipment, generators and cut-outs used in conjunction with internal combustion engines. The explanatory notes also include dynamo cut-out apparatus and cut-outs combined with voltage or current regulators, which protect the battery and dynamo and regulate charging current. Heading 8536.00, which covers apparatus for switching, protecting or making connections in electrical circuits, was not found to include automotive voltage regulators in the present context.

Conclusion: Voltage regulators were correctly classified under Heading 8511.00 and not under Heading 8536.00.

Final Conclusion: The classification adopted by the appellate authority was sustained and the assessee's challenge failed.

Ratio Decidendi: Where the explanatory notes expressly bring a product within the scope of one tariff heading, classification must follow that heading rather than a more general competing heading.

---