Classification of electrical control devices favoured sub-heading 8536.90 because they were not panels or crane-specific parts.

Electrical drum controllers, master controllers, drum switches and limit switches were treated as separate identifiable electrical control items. They were not classifiable under sub-heading 8537.00 because they were not boards, panels, consoles, desks, cabinets or other bases equipped with apparatus. They were also not parts under sub-heading 8431.00, as the record showed multiple uses and no restriction to cranes alone. On their description and function as devices for switching and controlling electrical circuits and motor speed, sub-heading 8536.90 was held to be the appropriate classification.

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Issues: Whether electrical drum controllers, master controllers, drum switches and limit switches were classifiable under sub-heading 8537.00, sub-heading 8431.00, or sub-heading 8536.90 of the Central Excise Tariff.

Analysis: The goods were separate identifiable electrical control items and were neither boards, panels, consoles, desks, cabinets or other bases equipped with apparatus so as to fall under sub-heading 8537.00. They were also not parts suitable for use solely or principally with the machinery covered by sub-heading 8431.00, since the materials on record showed that they had multiple uses and were not confined to cranes alone. Having regard to their description and use as devices for switching and controlling electrical circuits and motor speed, the appropriate classification was under sub-heading 8536.90.

Conclusion: Classification under sub-heading 8537.00 and sub-heading 8431.00 was rejected, and sub-heading 8536.90 was held to be the appropriate classification.

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