https://www.taxtmi.com/caselaws?id=102908 A multifunctional operating/control unit containing switching elements was not treated as a switch for exemption under Notification No. 232/83-Cus. because it performed several functions, including on-off control, channel selection, and adjustment of volume, brightness, contrast, colour, and tone; the switch-based exemption claim was rejected. Where the unit was imported together with a tuner, however, its classification had to be reconsidered on the basis of its functional relation to the tuner and the essential character of the combined arrangement; the alternative tuner-related claim required fresh examination. en-us Mon, 31 Mar 1997 00:00:00 +0530 Thu, 16 Feb 2012 17:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102908 A multifunctional operating/control unit containing switching elements was not treated as a switch for exemption under Notification No. 232/83-Cus. because it performed several functions, including on-off control, channel selection, and adjustment of volume, brightness, contrast, colour, and tone; the switch-based exemption claim was rejected. Where the unit was imported together with a tuner, however, its classification had to be reconsidered on the basis of its functional relation to the tuner and the essential character of the combined arrangement; the alternative tuner-related claim required fresh examination. Case-Laws Customs Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102908