https://www.taxtmi.com/caselaws?id=87633 Tariff Heading 85.36 was confined to electrical apparatus for switching, protecting or making connections in electrical circuits, and the voltage qualifier reinforced that limited scope. Fabricated iron and steel connecting fittings such as sealing condulets, elbows, bends and reducing couplings were found to join tubes at junctions rather than perform any electrical switching or protecting function. As the goods had no voltage rating and were more specifically covered by competing headings based on description and material, classification under Heading 85.36 was rejected. The use test was held to apply only where no specific description-and-material heading was available, which was not the position here. en-us Thu, 13 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 13:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87633 Tariff Heading 85.36 was confined to electrical apparatus for switching, protecting or making connections in electrical circuits, and the voltage qualifier reinforced that limited scope. Fabricated iron and steel connecting fittings such as sealing condulets, elbows, bends and reducing couplings were found to join tubes at junctions rather than perform any electrical switching or protecting function. As the goods had no voltage rating and were more specifically covered by competing headings based on description and material, classification under Heading 85.36 was rejected. The use test was held to apply only where no specific description-and-material heading was available, which was not the position here. Case-Laws Central Excise Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87633