Push button station classified as electrical apparatus, not a switch; concessional exemption upheld under the notification.

A push button station with control elements, terminals, indication lamps and actuators wired together for a special motor-starting function was treated as electrical apparatus distinct from a mere switch and classified under Heading 8536.90. On that basis, it did not fall within the notification's exclusion for switches, so the concessional rate under Notification No. 160/86 was available. The Revenue's challenge to both the classification and the exemption was rejected.

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Issues: Whether the push button station was classifiable as a switch or under Heading 8536.90, and whether it was entitled to the concessional rate under Notification No. 160/86 dated 1-3-1986.

Analysis: The entity was found to be more than a mere switch, having control elements, terminals, indication lamps and push button actuators housed and wired together to perform a special function in actuating a motor. On that functional basis, it was treated as electrical apparatus distinct from switches and therefore within Heading 8536.90. Since the notification granted concession to goods other than switches, the item was held not to fall within the exclusion for switches.

Conclusion: The assessee was entitled to the benefit of the notification and the Revenue's challenge to the classification and exemption failed.

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