https://www.taxtmi.com/caselaws?id=90145 Goods described as actuators or push buttons were treated as switches for exemption purposes because the classification list identified them as electrical push buttons, the Explanatory Notes covered push button switches as switches, and the product functioned and traded as a switch. A literal approach to commercial identity was rejected in favour of commercial parlance and functional use. On that basis, the goods fell within the switch category and were not excluded from Notification No. 160/86. en-us Wed, 29 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 17:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90145 Goods described as actuators or push buttons were treated as switches for exemption purposes because the classification list identified them as electrical push buttons, the Explanatory Notes covered push button switches as switches, and the product functioned and traded as a switch. A literal approach to commercial identity was rejected in favour of commercial parlance and functional use. On that basis, the goods fell within the switch category and were not excluded from Notification No. 160/86. Case-Laws Central Excise Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90145