Control-panel pilot lights classified as visual signalling apparatus; exemption under Notification No. 160/86 denied to the importer

Pilot lights mounted on control panels function only as visual signalling apparatus indicating system status, so they fall within Heading 8531.00, which covers indicator panels and similar devices. Heading 8536.90 is confined to apparatus for switching, protecting, or making electrical connections, and the goods had no such function. The exemption under Notification No. 160/86 was therefore held unavailable.

---

---

Issues: Whether pilot lights mounted on control panels are classifiable under Heading 8531.00 as visual signalling apparatus rather than under Heading 8536.90, and whether the exemption under Notification No. 160/86 is available.

Analysis: The product was found to function only as a visual signal on a control panel, indicating status in relation to the system connected to it. Heading 8531.00 specifically covers visual signalling apparatus and includes indicator panels, while Heading 85.36 is confined to apparatus for switching, protecting, or making connections in electrical circuits. Since the pilot lights had no switching function and were not used for making electrical connections, they were held to fall outside Heading 85.36 and within Heading 8531.00. On that basis, the exemption notification was held to be inapplicable.

Conclusion: The pilot lights are classifiable under Heading 8531.00 and not under Heading 8536.90, and the exemption under Notification No. 160/86 is not available. The appeal succeeds for the Revenue.

---