https://www.taxtmi.com/caselaws?id=88230 Electrical control switches for voltage not exceeding 1000 volts were classifiable under Heading 85.36 as apparatus for switching electrical circuits, because the product literature showed them to be switches used for circuit breakers, small motors, and control circuits; they could not be shifted to Heading 85.38 as parts, which applies only where the goods are not covered by Headings 85.35 to 85.37. The goods also fell outside Notification No. 160/86-C.E. because the exemption excluded "all kinds" of switches, a phrase given its broad ordinary meaning and not limited to domestic use. The tariff classification and denial of concessional duty were therefore sustained. en-us Mon, 18 Nov 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88230 Electrical control switches for voltage not exceeding 1000 volts were classifiable under Heading 85.36 as apparatus for switching electrical circuits, because the product literature showed them to be switches used for circuit breakers, small motors, and control circuits; they could not be shifted to Heading 85.38 as parts, which applies only where the goods are not covered by Headings 85.35 to 85.37. The goods also fell outside Notification No. 160/86-C.E. because the exemption excluded "all kinds" of switches, a phrase given its broad ordinary meaning and not limited to domestic use. The tariff classification and denial of concessional duty were therefore sustained. Case-Laws Central Excise Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88230