https://www.taxtmi.com/caselaws?id=93370 A reduced voltage energy saving starter was held not to fall under Heading 8537 because that heading applies only where the product is equipped with two or more apparatus of Heading 8535 or 8536 for electric control or distribution of electricity. The product literature showed a reduced voltage starter for three-phase AC induction motors with an energy controller, but not a combination of two or more apparatus. The fact that one apparatus performed more than one function did not change the classification, and the goods were correctly classifiable under sub-heading 8536.90. en-us Fri, 17 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93370 A reduced voltage energy saving starter was held not to fall under Heading 8537 because that heading applies only where the product is equipped with two or more apparatus of Heading 8535 or 8536 for electric control or distribution of electricity. The product literature showed a reduced voltage starter for three-phase AC induction motors with an energy controller, but not a combination of two or more apparatus. The fact that one apparatus performed more than one function did not change the classification, and the goods were correctly classifiable under sub-heading 8536.90. Case-Laws Central Excise Fri, 17 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93370