Classification of Timer used in Industrial and others purposes to change the sequence of operation on the basis of time - Whether classifiable under Heading 91.06 or 91.07 or under Heading 90.29 of the CET
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Time switch classification: timers that control circuits are classifiable as time switches, not as clocks or counters. Devices that automatically make or break electrical circuits on a preset programme, lacking clock characteristics and not functioning as time-of-day recorders or counters, are classifiable as time switches used for control of circuits rather than under headings for clocks or for revolution/production counters; the Board has accepted this classification and directed dissemination to field formations and trade.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time switch classification: timers that control circuits are classifiable as time switches, not as clocks or counters.
Devices that automatically make or break electrical circuits on a preset programme, lacking clock characteristics and not functioning as time-of-day recorders or counters, are classifiable as time switches used for control of circuits rather than under headings for clocks or for revolution/production counters; the Board has accepted this classification and directed dissemination to field formations and trade.
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