https://www.taxtmi.com/caselaws?id=92372 Pilot lights mounted on control panels function only as visual signalling apparatus indicating system status, so they fall within Heading 8531.00, which covers indicator panels and similar devices. Heading 8536.90 is confined to apparatus for switching, protecting, or making electrical connections, and the goods had no such function. The exemption under Notification No. 160/86 was therefore held unavailable. en-us Thu, 15 Jul 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92372 Pilot lights mounted on control panels function only as visual signalling apparatus indicating system status, so they fall within Heading 8531.00, which covers indicator panels and similar devices. Heading 8536.90 is confined to apparatus for switching, protecting, or making electrical connections, and the goods had no such function. The exemption under Notification No. 160/86 was therefore held unavailable. Case-Laws Central Excise Thu, 15 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92372