https://www.taxtmi.com/caselaws?id=74733 For tariff classification, the primary function and commercial identity of the goods govern, and an incidental lighting feature does not convert a control switch into an electric lighting fitting. Lighting push button switches used in telemetry projects were found to operate mainly as control devices, with illumination only indicating completion of the operation; their low-voltage design was not decisive. They were therefore not classifiable as electric lighting fittings under Item 61 and were correctly placed under Item 68, so the additional duty demand based on Item 61 could not stand. en-us Mon, 26 Oct 1987 00:00:00 +0530 Fri, 10 Jun 2011 16:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74733 For tariff classification, the primary function and commercial identity of the goods govern, and an incidental lighting feature does not convert a control switch into an electric lighting fitting. Lighting push button switches used in telemetry projects were found to operate mainly as control devices, with illumination only indicating completion of the operation; their low-voltage design was not decisive. They were therefore not classifiable as electric lighting fittings under Item 61 and were correctly placed under Item 68, so the additional duty demand based on Item 61 could not stand. Case-Laws Customs Mon, 26 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74733