https://www.taxtmi.com/caselaws?id=295461 Goods such as terminal box, PSTB arrangement, tri-furcating box, neutral terminal box and sealing box were held classifiable under Heading 8503 as parts suitable for use solely or principally with electric motors. Heading 8538 was not attracted because the record did not show that the goods functioned as parts of switching, protecting or control apparatus of Headings 8535 to 8537. The goods were described as providing cable support, segregation and insulation space to prevent short circuits, and no contrary evidence was produced to dislodge that position. On that basis, the appellate classification under Heading 8503 was sustained and the Revenue's challenge failed. en-us Fri, 24 Apr 2015 00:00:00 +0530 Sat, 05 Jun 2021 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295461 Goods such as terminal box, PSTB arrangement, tri-furcating box, neutral terminal box and sealing box were held classifiable under Heading 8503 as parts suitable for use solely or principally with electric motors. Heading 8538 was not attracted because the record did not show that the goods functioned as parts of switching, protecting or control apparatus of Headings 8535 to 8537. The goods were described as providing cable support, segregation and insulation space to prevent short circuits, and no contrary evidence was produced to dislodge that position. On that basis, the appellate classification under Heading 8503 was sustained and the Revenue's challenge failed. Case-Laws Central Excise Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295461