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          Apparatus definition clarifies inclusion of electrical distribution boards and similar appliances in statutory interpretation. The term apparatus is defined as including an electrical distribution board, to be considered in its operational state when current is passing, and is interpreted as inclusive of other appliances; cited authority: Commissioner of Customs, New Delhi v. C-Net Communication (I) Pvt. Ltd.
                            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.

                                  Apparatus definition clarifies inclusion of electrical distribution boards and similar appliances in statutory interpretation.

                                  The term apparatus is defined as including an electrical distribution board, to be considered in its operational state when current is passing, and is interpreted as inclusive of other appliances; cited authority: Commissioner of Customs, New Delhi v. C-Net Communication (I) Pvt. Ltd.


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