Electrical contacts classified as parts under Heading 85.38, with HSN notes rejecting a narrow non-electrical reading.

Electrical contacts and related items were found, on technical literature and invoices, to be parts rather than complete apparatus. Applying the HSN notes and relevant section notes, the classification turned on whether items used for switching, protecting, checking electrical circuits or making connections could fall within Chapter Heading 85.38 as parts suitable for use solely or principally with apparatus of Headings 85.35 and 85.36. The view that only non-electrical parts could be covered was rejected for these goods, and the classification under Heading 85.38 was upheld, with the Revenue's challenge failing.

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Issues: Whether electrical contacts and related items manufactured by the assessee were correctly classifiable under Chapter Heading 85.38 as parts suitable for use solely or principally with the apparatus of Headings 85.35 and 85.36, or whether they were to be classified elsewhere.

Analysis: The goods were found, on the basis of technical literature and invoices, to be parts and not complete apparatus. The items functioned as contacts for switching, protecting, checking electrical circuits, or making connections. The relevant HSN notes and section notes showed that parts specifically meant for electrical apparatus covered by Headings 85.35 and 85.36 could be classified as such parts. The reasoning that only non-electrical parts could fall under Heading 85.38 was not accepted in the context of these specific electrical contacts.

Conclusion: The goods were held to be rightly classifiable under Chapter Heading 85.38, and the Revenue's challenge to the classification failed.

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