https://www.taxtmi.com/caselaws?id=95613 Relays specifically described under the applicable tariff heading must be classified according to that express description and not treated as parts of apparatus merely because they operate within an apparatus. The tariff scheme also showed that when parts were intended to be covered, the legislature used separate headings for that category. On that reasoning, the relays were classified as apparatus and not as parts of apparatus, and the appellant's classification claim failed. en-us Wed, 29 Mar 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95613 Relays specifically described under the applicable tariff heading must be classified according to that express description and not treated as parts of apparatus merely because they operate within an apparatus. The tariff scheme also showed that when parts were intended to be covered, the legislature used separate headings for that category. On that reasoning, the relays were classified as apparatus and not as parts of apparatus, and the appellant's classification claim failed. Case-Laws Central Excise Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95613