https://www.taxtmi.com/caselaws?id=106388 Tariff classification under Heading 85.36 turned on whether switches used in air-conditioning systems could strictly answer the specific description of relays under sub-heading 8536.10. The record contained no evidence that the goods, though described as switches, were in substance overload protection, thermal, starting or control relays for refrigerating and air-conditioning appliances. In the absence of proof satisfying the specific entry, the goods fell under the residuary sub-heading 8536.90 as other electrical apparatus, and the Revenue's claim to the specific classification failed. en-us Thu, 06 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106388 Tariff classification under Heading 85.36 turned on whether switches used in air-conditioning systems could strictly answer the specific description of relays under sub-heading 8536.10. The record contained no evidence that the goods, though described as switches, were in substance overload protection, thermal, starting or control relays for refrigerating and air-conditioning appliances. In the absence of proof satisfying the specific entry, the goods fell under the residuary sub-heading 8536.90 as other electrical apparatus, and the Revenue's claim to the specific classification failed. Case-Laws Central Excise Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106388