Trade parlance controls tariff classification of torch switches; they fall under the residuary item, not electric lighting fittings.

Torch switches manufactured for torches were held not to fall within the expression "electric lighting fittings" under Tariff Item 61 of the erstwhile Central Excise Tariff. Applying the trade parlance test, supported by ejusdem generis, the tribunal found that such switches were not understood in the market as electric lighting fittings and were not bought or sold as such. Authorities concerning motor-vehicle switches were distinguished because they arose under different tariff settings. The goods were therefore correctly classifiable under the residuary Tariff Item 68, and the Revenue's appeals were rejected.

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Issues: Whether torch switches manufactured for use in torches are classifiable as "electric lighting fittings" under Tariff Item 61 of the erstwhile Central Excise Tariff, or under the residuary Tariff Item 68.

Analysis: Tariff Item 61 covered electric lighting fittings, namely switches, plugs and sockets of all kinds, but the expression was not defined in the Tariff. The decisive test applied was trade parlance, supported by the principle of ejusdem generis, because the goods in question had to answer the description of electric lighting fittings as understood in the market. The evidence accepted by the adjudicating authority showed that torch switches were not known in trade as electric lighting fittings and were not bought and sold as such. The majority distinguished authorities dealing with motor-vehicle switches and held that those cases arose in different tariff settings and did not control the present classification under the erstwhile tariff.

Conclusion: Torch switches do not fall within Tariff Item 61 and are correctly classifiable under Tariff Item 68. The Revenue appeals were rejected.

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