Tariff classification of electrical switching goods clarified under Heads 85.36 and 85.37, with exemption extended to isolators

Switch fuse units and fuse switch units were classified under Heading 85.37 on the basis of the Tribunal's earlier tariff interpretation. Changeover switches were treated as electrical apparatus for switching electrical circuits and classified under Heading 85.36. Applying the same reasoning and the relevant ISI specification, isolators were treated as part of the changeover switch group and were also brought within Heading 85.36. The Tribunal extended the benefit of Notification No. 160/86 to isolators and changeover switches, with the classification and exemption turning on the functional description of the goods and the prior view on similar tariff entries.

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Issues: Whether switch fuse units and fuse switch units were classifiable under Heading 85.37 or Heading 85.36, and whether isolators and changeover switches were entitled to exemption under Notification No. 160/86.

Analysis: The Tribunal followed its earlier decision on similar tariff entries and held that switch fuse units and fuse switch units were appropriately classifiable under Heading 85.37. It further held that changeover switches fall within the description of electrical apparatus for switching electrical circuits and are classifiable under Heading 85.36. On the same reasoning, and treating isolators as part of the changeover switch group as reflected in the ISI specification, the Tribunal extended the benefit of Notification No. 160/86 to isolators and changeover switches.

Conclusion: Switch fuse units and fuse switch units were held classifiable under Heading 85.37, while isolators and changeover switches were held classifiable under Heading 85.36 and exempt under Notification No. 160/86.

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