https://www.taxtmi.com/caselaws?id=86579 Motor vehicle switches of various types were held to be classifiable under Heading 85.36, sub-heading 8536.90, as electrical apparatus for switching or protecting electrical circuits. Although designed for use in motor vehicles, their electrical character brought them within Chapter 85, and Section Note 2(f) to Section XVII excluded electrical machinery and equipment from the scope of motor vehicle parts and accessories. Section Note 2 of Section XVI also required classification under the specific heading for Chapter 85 goods. Heading 87.08 could apply only where no more specific tariff heading covered the goods, so the common parlance test could not override the tariff notes. The appeal failed and the finding was against the assessee. en-us Thu, 06 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86579 Motor vehicle switches of various types were held to be classifiable under Heading 85.36, sub-heading 8536.90, as electrical apparatus for switching or protecting electrical circuits. Although designed for use in motor vehicles, their electrical character brought them within Chapter 85, and Section Note 2(f) to Section XVII excluded electrical machinery and equipment from the scope of motor vehicle parts and accessories. Section Note 2 of Section XVI also required classification under the specific heading for Chapter 85 goods. Heading 87.08 could apply only where no more specific tariff heading covered the goods, so the common parlance test could not override the tariff notes. The appeal failed and the finding was against the assessee. Case-Laws Central Excise Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86579