https://www.taxtmi.com/caselaws?id=267633 The Supreme Court affirmed the Customs, Excise and Service Tax Appellate Tribunal's decision to classify proximity sensors as switching devices under Heading 85.36 of the Indian Customs Tariff. The Court emphasized the sensors' essential function in controlling machines by switching them on or off. Additionally, the Court noted the uniform duty rate applicable to goods from Chapters 84, 85, and 90, making the specific classification under Heading 85.36 or 90.31 irrelevant for duty payment purposes. Consequently, the Court dismissed the appeal, ruling in favor of the initial classification and duty assessment. en-us Thu, 27 Aug 2015 00:00:00 +0530 Thu, 07 Jan 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267633 The Supreme Court affirmed the Customs, Excise and Service Tax Appellate Tribunal's decision to classify proximity sensors as switching devices under Heading 85.36 of the Indian Customs Tariff. The Court emphasized the sensors' essential function in controlling machines by switching them on or off. Additionally, the Court noted the uniform duty rate applicable to goods from Chapters 84, 85, and 90, making the specific classification under Heading 85.36 or 90.31 irrelevant for duty payment purposes. Consequently, the Court dismissed the appeal, ruling in favor of the initial classification and duty assessment. Case-Laws Customs Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267633