https://www.taxtmi.com/caselaws?id=468 Power controllers and light dimmers were held not to fall under Heading 85.36 because that heading covers apparatus intended solely or predominantly for switching, protecting, or making connections in electrical circuits. Merely containing a switch, relay, fuse, or similar part was insufficient where the essential function was regulation of current and control of illumination or heat. As no technical material showed that the goods performed switching, protection, or connection functions, they were classified under Heading 85.43 as electrical apparatus with an individual function not specified elsewhere in Chapter 85, consistent with the HSN Explanatory Notes. en-us Thu, 20 Jul 2006 00:00:00 +0530 Mon, 16 Jun 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468 Power controllers and light dimmers were held not to fall under Heading 85.36 because that heading covers apparatus intended solely or predominantly for switching, protecting, or making connections in electrical circuits. Merely containing a switch, relay, fuse, or similar part was insufficient where the essential function was regulation of current and control of illumination or heat. As no technical material showed that the goods performed switching, protection, or connection functions, they were classified under Heading 85.43 as electrical apparatus with an individual function not specified elsewhere in Chapter 85, consistent with the HSN Explanatory Notes. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468