https://www.taxtmi.com/caselaws?id=96292 A Switch Fuse Unit was analysed for classification under the Central Excise Tariff, and the decisive question was whether it fell under Heading 85.36 or 85.37. Heading 85.36 covers individual electrical apparatus for switching, protection or connection, while Heading 85.37 applies to boards, panels, consoles, cabinets or other bases equipped with two or more apparatus of Heading 85.35 or 85.36 for electric control or distribution. The unit was treated as an integrated assembly performing switching and protective functions, and the absence of the fuse element did not change its essential character. Prior Tribunal decisions on similar products supported classification under Heading 85.37. en-us Mon, 18 Dec 2000 00:00:00 +0530 Tue, 20 Dec 2011 16:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96292 A Switch Fuse Unit was analysed for classification under the Central Excise Tariff, and the decisive question was whether it fell under Heading 85.36 or 85.37. Heading 85.36 covers individual electrical apparatus for switching, protection or connection, while Heading 85.37 applies to boards, panels, consoles, cabinets or other bases equipped with two or more apparatus of Heading 85.35 or 85.36 for electric control or distribution. The unit was treated as an integrated assembly performing switching and protective functions, and the absence of the fuse element did not change its essential character. Prior Tribunal decisions on similar products supported classification under Heading 85.37. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96292