https://www.taxtmi.com/caselaws?id=117150 Imported column switches were classified by reference to their identity as imported and the tariff notes, not by their possible alternative uses. Applying Section Note 2(a) of Section XVI, the goods were treated as parts suitable for use with machinery of Heading 8425 to 8430, and not as independent electrical switching apparatus under Heading 8536.50. On that basis, the items fell under Heading 8431.49.90, so the claimed benefit of Notification No. 21/02-Cus. was unavailable and the duty concession claim failed. en-us Thu, 24 Nov 2005 00:00:00 +0530 Wed, 20 Jun 2012 16:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117150 Imported column switches were classified by reference to their identity as imported and the tariff notes, not by their possible alternative uses. Applying Section Note 2(a) of Section XVI, the goods were treated as parts suitable for use with machinery of Heading 8425 to 8430, and not as independent electrical switching apparatus under Heading 8536.50. On that basis, the items fell under Heading 8431.49.90, so the claimed benefit of Notification No. 21/02-Cus. was unavailable and the duty concession claim failed. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117150