Classification of Solenoid Assembly as switch under T.I. 68 reaffirmed; pending assessments to be finalised accordingly. Solenoid Assembly is to be treated as a switching device and classified under T.I. 68 of the old Central Excise Tariff for the period prior to 28-2-1986, in accordance with Board Tariff Advice No. 52/79, because the 1979 restructuring of T.I. 34 (restructured T.I. 34A) did not specify Solenoid Assembly as a motor vehicle part; pending assessments should be finalised on this basis and trade advised.
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Classification of Solenoid Assembly as switch under T.I. 68 reaffirmed; pending assessments to be finalised accordingly.
Solenoid Assembly is to be treated as a switching device and classified under T.I. 68 of the old Central Excise Tariff for the period prior to 28-2-1986, in accordance with Board Tariff Advice No. 52/79, because the 1979 restructuring of T.I. 34 (restructured T.I. 34A) did not specify Solenoid Assembly as a motor vehicle part; pending assessments should be finalised on this basis and trade advised.
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