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of <h1>Lever Combination Switches in Automobiles: Clarification on Duty Concession Under Notification No. 25/99-Cus. for Switch Parts.</h1> The circular addresses the classification and assessment of Lever Combination Switches (LCS) used in automobiles, which had been declared as switches for customs purposes. A discrepancy arose regarding whether LCS should benefit from a concessional duty rate under Notification No. 25/99-Cus., as it was debated whether LCS are considered standard switches. Despite their classification under CTH 85.37, the essential function of LCS as switches was recognized. The Board accepted the recommendation that parts of LCS qualify for exemption under the notification, and pending assessments should be finalized accordingly. Public notice is advised for trade awareness.
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