https://www.taxtmi.com/caselaws?id=94489 Torch switches manufactured for torches were held not to fall within the expression "electric lighting fittings" under Tariff Item 61 of the erstwhile Central Excise Tariff. Applying the trade parlance test, supported by ejusdem generis, the tribunal found that such switches were not understood in the market as electric lighting fittings and were not bought or sold as such. Authorities concerning motor-vehicle switches were distinguished because they arose under different tariff settings. The goods were therefore correctly classifiable under the residuary Tariff Item 68, and the Revenue's appeals were rejected. en-us Wed, 08 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94489 Torch switches manufactured for torches were held not to fall within the expression "electric lighting fittings" under Tariff Item 61 of the erstwhile Central Excise Tariff. Applying the trade parlance test, supported by ejusdem generis, the tribunal found that such switches were not understood in the market as electric lighting fittings and were not bought or sold as such. Authorities concerning motor-vehicle switches were distinguished because they arose under different tariff settings. The goods were therefore correctly classifiable under the residuary Tariff Item 68, and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94489