https://www.taxtmi.com/caselaws?id=88096 Motor starters described as direct-on-line, reversing, manual and automatic star-delta starters were treated as electrical apparatus used for starting, switching, protecting, and connecting circuits. On the tariff language, Heading 85.37 applies to boards, panels, consoles, desks, cabinets, and similar bases equipped with two or more apparatus of Headings 85.35 or 85.36, whereas these starters were themselves apparatus falling within Headings 85.35 or 85.36. The precedent relied on was found inapplicable because it concerned different goods, and classification was held to depend on the wording of the tariff entry. The starters were therefore not classifiable under Heading 85.37 and fell under Headings 85.35 or 85.36 according to voltage. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88096 Motor starters described as direct-on-line, reversing, manual and automatic star-delta starters were treated as electrical apparatus used for starting, switching, protecting, and connecting circuits. On the tariff language, Heading 85.37 applies to boards, panels, consoles, desks, cabinets, and similar bases equipped with two or more apparatus of Headings 85.35 or 85.36, whereas these starters were themselves apparatus falling within Headings 85.35 or 85.36. The precedent relied on was found inapplicable because it concerned different goods, and classification was held to depend on the wording of the tariff entry. The starters were therefore not classifiable under Heading 85.37 and fell under Headings 85.35 or 85.36 according to voltage. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88096