https://www.taxtmi.com/caselaws?id=3021 Classification of excisable goods depends on the wording of the tariff heading read with the relevant section and chapter notes. Note 2(f) to Section XVII excludes electrical machinery and equipment of Chapter 85 from Chapter 87, so contractors, switches and control boxes used in armoured vehicles remain classifiable as electrical apparatus under Chapter Sub-Heading 8536.90. Their use in armoured vehicles does not place them in Heading 8710 unless they are not excluded by the section notes and are identifiable as parts suitable solely or principally for such vehicles. The circular relied on by the assessee did not change this classification position. en-us Mon, 11 Feb 2008 00:00:00 +0530 Wed, 16 Apr 2008 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3021 Classification of excisable goods depends on the wording of the tariff heading read with the relevant section and chapter notes. Note 2(f) to Section XVII excludes electrical machinery and equipment of Chapter 85 from Chapter 87, so contractors, switches and control boxes used in armoured vehicles remain classifiable as electrical apparatus under Chapter Sub-Heading 8536.90. Their use in armoured vehicles does not place them in Heading 8710 unless they are not excluded by the section notes and are identifiable as parts suitable solely or principally for such vehicles. The circular relied on by the assessee did not change this classification position. Case-Laws Central Excise Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3021