https://www.taxtmi.com/caselaws?id=267633 Proximity sensors, float switches and digital input switches were treated as switching apparatus because they principally sense and switch electrical circuits for the machines to which they are connected. The HSN Explanatory Note for apparatus for switching electrical circuits, including proximity switches used in industrial applications, supported classification under Heading 85.36 rather than Heading 90.31. The accepted switching function of the goods was decisive, even though they also detected the object that triggered the switch. On that basis, the goods were correctly classifiable under Heading 85.36, and the revenue appeal was rejected. 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 Proximity sensors, float switches and digital input switches were treated as switching apparatus because they principally sense and switch electrical circuits for the machines to which they are connected. The HSN Explanatory Note for apparatus for switching electrical circuits, including proximity switches used in industrial applications, supported classification under Heading 85.36 rather than Heading 90.31. The accepted switching function of the goods was decisive, even though they also detected the object that triggered the switch. On that basis, the goods were correctly classifiable under Heading 85.36, and the revenue appeal was rejected. Case-Laws Customs Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267633