https://www.taxtmi.com/caselaws?id=90515 Voltage regulators used in conjunction with internal combustion engines were held classifiable under Heading 8511.00 because the explanatory notes expressly include cut-outs combined with voltage or current regulators that protect the battery and dynamo and regulate charging current. Heading 8536.00, dealing with switching, protecting or making connections in electrical circuits, was treated as a more general heading and was not applied to automotive voltage regulators on these facts. The appellate authority's classification under Heading 8511.00 was therefore sustained, and the assessee's challenge failed. en-us Tue, 30 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90515 Voltage regulators used in conjunction with internal combustion engines were held classifiable under Heading 8511.00 because the explanatory notes expressly include cut-outs combined with voltage or current regulators that protect the battery and dynamo and regulate charging current. Heading 8536.00, dealing with switching, protecting or making connections in electrical circuits, was treated as a more general heading and was not applied to automotive voltage regulators on these facts. The appellate authority's classification under Heading 8511.00 was therefore sustained, and the assessee's challenge failed. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90515