https://www.taxtmi.com/caselaws?id=92790 Electrical contacts and related items were found, on technical literature and invoices, to be parts rather than complete apparatus. Applying the HSN notes and relevant section notes, the classification turned on whether items used for switching, protecting, checking electrical circuits or making connections could fall within Chapter Heading 85.38 as parts suitable for use solely or principally with apparatus of Headings 85.35 and 85.36. The view that only non-electrical parts could be covered was rejected for these goods, and the classification under Heading 85.38 was upheld, with the Revenue's challenge failing. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92790 Electrical contacts and related items were found, on technical literature and invoices, to be parts rather than complete apparatus. Applying the HSN notes and relevant section notes, the classification turned on whether items used for switching, protecting, checking electrical circuits or making connections could fall within Chapter Heading 85.38 as parts suitable for use solely or principally with apparatus of Headings 85.35 and 85.36. The view that only non-electrical parts could be covered was rejected for these goods, and the classification under Heading 85.38 was upheld, with the Revenue's challenge failing. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92790