https://www.taxtmi.com/caselaws?id=40489 Switches, sockets, plugs, adaptors, switch-socket combinations and lamp holders used for domestic power purposes with 15 AMP appliances were treated as outside Item No. 61 because they were not generally used as electrical lighting fittings, so classification under that item was rejected. Ceiling roses of 5 AMP, however, matched the tariff description and were treated as excisable under Item No. 61, so that classification was upheld. en-us Fri, 18 Aug 1978 00:00:00 +0530 Wed, 09 Feb 2011 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40489 Switches, sockets, plugs, adaptors, switch-socket combinations and lamp holders used for domestic power purposes with 15 AMP appliances were treated as outside Item No. 61 because they were not generally used as electrical lighting fittings, so classification under that item was rejected. Ceiling roses of 5 AMP, however, matched the tariff description and were treated as excisable under Item No. 61, so that classification was upheld. Case-Laws Central Excise Fri, 18 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40489