https://www.taxtmi.com/caselaws?id=89346 Push button switches and rotary switches without dial, knob or cover used in electric fans were held to be classifiable as parts of fans, not as switches under the tariff heading for apparatus for switching electrical circuits. The HSN Explanatory Notes were applied to limit the switch heading to goods that make or break circuits or transfer current between circuits. Because these items functioned essentially as regulators controlling fan speed rather than as switching apparatus, they did not answer the description of switches. The Revenue's challenge therefore failed, and the fan parts classification was upheld. en-us Fri, 07 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89346 Push button switches and rotary switches without dial, knob or cover used in electric fans were held to be classifiable as parts of fans, not as switches under the tariff heading for apparatus for switching electrical circuits. The HSN Explanatory Notes were applied to limit the switch heading to goods that make or break circuits or transfer current between circuits. Because these items functioned essentially as regulators controlling fan speed rather than as switching apparatus, they did not answer the description of switches. The Revenue's challenge therefore failed, and the fan parts classification was upheld. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89346