https://www.taxtmi.com/caselaws?id=93959 A push button station with control elements, terminals, indication lamps and actuators wired together for a special motor-starting function was treated as electrical apparatus distinct from a mere switch and classified under Heading 8536.90. On that basis, it did not fall within the notification's exclusion for switches, so the concessional rate under Notification No. 160/86 was available. The Revenue's challenge to both the classification and the exemption was rejected. en-us Tue, 08 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93959 A push button station with control elements, terminals, indication lamps and actuators wired together for a special motor-starting function was treated as electrical apparatus distinct from a mere switch and classified under Heading 8536.90. On that basis, it did not fall within the notification's exclusion for switches, so the concessional rate under Notification No. 160/86 was available. The Revenue's challenge to both the classification and the exemption was rejected. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93959