https://www.taxtmi.com/caselaws?id=82631 Switch fuses and fuse switches were classified under Heading 85.37, as the appellate forum accepted the existing classification finding and declined to disturb it. Change-over switches were classified under Heading 85.36 because they function as electrical switching apparatus, and Heading 85.37 was held inapplicable. The exclusion in Notification No. 160/86-C.E. was construed strictly; as change-over switches were commercially and technically distinct from the excluded items, they were not denied exemption. The notification benefit was therefore extended to change-over switches. en-us Mon, 28 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82631 Switch fuses and fuse switches were classified under Heading 85.37, as the appellate forum accepted the existing classification finding and declined to disturb it. Change-over switches were classified under Heading 85.36 because they function as electrical switching apparatus, and Heading 85.37 was held inapplicable. The exclusion in Notification No. 160/86-C.E. was construed strictly; as change-over switches were commercially and technically distinct from the excluded items, they were not denied exemption. The notification benefit was therefore extended to change-over switches. Case-Laws Central Excise Mon, 28 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82631