https://www.taxtmi.com/caselaws?id=74411 Imported piano-type switches specially meant for air-conditioners were held classifiable under Tariff Item 29A(3) rather than the residuary Tariff Item 68. The decisive factor was the specific suitability and intended application of the goods at the time of import, which took them out of the category of ordinary switches. On that basis, the appellate authority was found to have erred in treating them as residuary goods, and the department's classification was restored. en-us Fri, 08 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74411 Imported piano-type switches specially meant for air-conditioners were held classifiable under Tariff Item 29A(3) rather than the residuary Tariff Item 68. The decisive factor was the specific suitability and intended application of the goods at the time of import, which took them out of the category of ordinary switches. On that basis, the appellate authority was found to have erred in treating them as residuary goods, and the department's classification was restored. Case-Laws Central Excise Fri, 08 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74411