https://www.taxtmi.com/caselaws?id=90528 Switch fuse units and fuse switch units were classified under Heading 85.37 on the basis of the Tribunal's earlier tariff interpretation. Changeover switches were treated as electrical apparatus for switching electrical circuits and classified under Heading 85.36. Applying the same reasoning and the relevant ISI specification, isolators were treated as part of the changeover switch group and were also brought within Heading 85.36. The Tribunal extended the benefit of Notification No. 160/86 to isolators and changeover switches, with the classification and exemption turning on the functional description of the goods and the prior view on similar tariff entries. en-us Tue, 29 Jul 1997 00:00:00 +0530 Sat, 08 Oct 2011 11:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90528 Switch fuse units and fuse switch units were classified under Heading 85.37 on the basis of the Tribunal's earlier tariff interpretation. Changeover switches were treated as electrical apparatus for switching electrical circuits and classified under Heading 85.36. Applying the same reasoning and the relevant ISI specification, isolators were treated as part of the changeover switch group and were also brought within Heading 85.36. The Tribunal extended the benefit of Notification No. 160/86 to isolators and changeover switches, with the classification and exemption turning on the functional description of the goods and the prior view on similar tariff entries. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90528