https://www.taxtmi.com/caselaws?id=87303 Electrical switches used in motor vehicles were classifiable under Chapter 85, not Heading 8708, because they were treated as electrical equipment and Note 2(f) to Section XVII excluded Chapter 85 machinery and equipment from Section XVII coverage. The reasoning was reinforced by prior classification in the assessee's own case for similar switches and by the HSN Explanatory Notes, which support Chapter 85 treatment for motor-vehicle electrical items such as switches and related equipment. en-us Fri, 26 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87303 Electrical switches used in motor vehicles were classifiable under Chapter 85, not Heading 8708, because they were treated as electrical equipment and Note 2(f) to Section XVII excluded Chapter 85 machinery and equipment from Section XVII coverage. The reasoning was reinforced by prior classification in the assessee's own case for similar switches and by the HSN Explanatory Notes, which support Chapter 85 treatment for motor-vehicle electrical items such as switches and related equipment. Case-Laws Central Excise Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87303