https://www.taxtmi.com/caselaws?id=82097 Contactors were held not to be "switches" for purposes of Notification No. 160/86 because technical literature, HSN notes and market practice treated the two as distinct commercial commodities. Applying the trade parlance test, the tribunal noted that a contactor is a device for repeatedly opening and closing circuits, generally operating automatically, and differs in design and identity from a mechanically operated switch. The tariff scheme also recognised switches and relays as separate goods. As a result, the exclusion for switches did not apply and the assessee remained eligible for exemption; the Revenue's appeal failed. en-us Thu, 22 Oct 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82097 Contactors were held not to be "switches" for purposes of Notification No. 160/86 because technical literature, HSN notes and market practice treated the two as distinct commercial commodities. Applying the trade parlance test, the tribunal noted that a contactor is a device for repeatedly opening and closing circuits, generally operating automatically, and differs in design and identity from a mechanically operated switch. The tariff scheme also recognised switches and relays as separate goods. As a result, the exclusion for switches did not apply and the assessee remained eligible for exemption; the Revenue's appeal failed. Case-Laws Central Excise Thu, 22 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82097