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    <title>Assessment of Automobile parts namely ‘Lever Combination Switch’ declared as switch – regarding</title>
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    <description>Whether parts of a Lever Combination Switch (LCS) qualify as parts of switches for concessional treatment under Notification No. 25/99-Cus., List A, Sl. 112 is clarified: despite separate tariff classification for combination switch assemblies, the LCS functions as a switch, and its parts are to be treated as covered by the notification, subject to other conditions; field formations should finalize pending assessments and issue public notice.</description>
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    <pubDate>Fri, 01 Oct 2004 00:00:00 +0530</pubDate>
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      <title>Assessment of Automobile parts namely ‘Lever Combination Switch’ declared as switch – regarding</title>
      <link>https://www.taxtmi.com/circulars?id=1599</link>
      <description>Whether parts of a Lever Combination Switch (LCS) qualify as parts of switches for concessional treatment under Notification No. 25/99-Cus., List A, Sl. 112 is clarified: despite separate tariff classification for combination switch assemblies, the LCS functions as a switch, and its parts are to be treated as covered by the notification, subject to other conditions; field formations should finalize pending assessments and issue public notice.</description>
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      <pubDate>Fri, 01 Oct 2004 00:00:00 +0530</pubDate>
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