https://www.taxtmi.com/caselaws?id=93341 Electrical drum controllers, master controllers, drum switches and limit switches were treated as separate identifiable electrical control items. They were not classifiable under sub-heading 8537.00 because they were not boards, panels, consoles, desks, cabinets or other bases equipped with apparatus. They were also not parts under sub-heading 8431.00, as the record showed multiple uses and no restriction to cranes alone. On their description and function as devices for switching and controlling electrical circuits and motor speed, sub-heading 8536.90 was held to be the appropriate classification. en-us Tue, 06 Jul 1999 00:00:00 +0530 Thu, 10 Nov 2011 10:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93341 Electrical drum controllers, master controllers, drum switches and limit switches were treated as separate identifiable electrical control items. They were not classifiable under sub-heading 8537.00 because they were not boards, panels, consoles, desks, cabinets or other bases equipped with apparatus. They were also not parts under sub-heading 8431.00, as the record showed multiple uses and no restriction to cranes alone. On their description and function as devices for switching and controlling electrical circuits and motor speed, sub-heading 8536.90 was held to be the appropriate classification. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93341