Parts of lever combination switches treated as parts of switches and eligible for concessional customs duty, subject to conditions. Whether parts of a Lever Combination Switch (LCS) qualify as parts of switches for concessional treatment under Notification No. 25/99-Cus., List A, Sl. 112 is clarified: despite separate tariff classification for combination switch assemblies, the LCS functions as a switch, and its parts are to be treated as covered by the notification, subject to other conditions; field formations should finalize pending assessments and issue public notice.
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Provisions expressly mentioned in the judgment/order text.
Parts of lever combination switches treated as parts of switches and eligible for concessional customs duty, subject to conditions.
Whether parts of a Lever Combination Switch (LCS) qualify as parts of switches for concessional treatment under Notification No. 25/99-Cus., List A, Sl. 112 is clarified: despite separate tariff classification for combination switch assemblies, the LCS functions as a switch, and its parts are to be treated as covered by the notification, subject to other conditions; field formations should finalize pending assessments and issue public notice.
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