https://www.taxtmi.com/caselaws?id=73294 Automotive switches used in motor vehicles were assessed for classification under Central Excise Tariff Item 61 as electric lighting fittings or under Item 68 as residuary goods. Applying common parlance, commercial parlance, and functional character tests, the switches were held not to be lighting fittings: the horn and dipper switch was not a lighting switch, the combination switch served multiple vehicle functions, and the flasher switch indicated direction rather than providing illumination. The broader language of Customs tariff headings did not alter this result, and departmental trade advice was treated as non-binding. The goods were therefore classifiable under Item 68 rather than Item 61. en-us Tue, 29 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 18:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73294 Automotive switches used in motor vehicles were assessed for classification under Central Excise Tariff Item 61 as electric lighting fittings or under Item 68 as residuary goods. Applying common parlance, commercial parlance, and functional character tests, the switches were held not to be lighting fittings: the horn and dipper switch was not a lighting switch, the combination switch served multiple vehicle functions, and the flasher switch indicated direction rather than providing illumination. The broader language of Customs tariff headings did not alter this result, and departmental trade advice was treated as non-binding. The goods were therefore classifiable under Item 68 rather than Item 61. Case-Laws Central Excise Tue, 29 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73294