https://www.taxtmi.com/caselaws?id=95576 Relays were treated as distinct commercial commodities from switches, even though both perform the function of making or breaking electrical circuits. Technical dictionaries, HSN Explanatory Notes and ISI specifications were used to distinguish the two items, and the earlier view that relays are not switches was followed. On that basis, relays were held to fall within Notification No. 160/86 dated 01.03.1986, because the exclusion applied only to switches. The Revenue's challenge therefore failed, and the exemption benefit remained available to relays. en-us Wed, 19 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95576 Relays were treated as distinct commercial commodities from switches, even though both perform the function of making or breaking electrical circuits. Technical dictionaries, HSN Explanatory Notes and ISI specifications were used to distinguish the two items, and the earlier view that relays are not switches was followed. On that basis, relays were held to fall within Notification No. 160/86 dated 01.03.1986, because the exclusion applied only to switches. The Revenue's challenge therefore failed, and the exemption benefit remained available to relays. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95576