https://www.taxtmi.com/caselaws?id=41967 Motor vehicle switches were tested for tariff classification by their commercial identity in the market, not by abstract technical character. As they were known and dealt with as automobile spare parts rather than ordinary electric lighting fittings for domestic or building use, they could not be classified under Tariff Item 61. They were also not specifically covered by Tariff Item 34A, so they fell within the residuary Tariff Item 68. The classification consequently supported relief to the petitioners. en-us Tue, 11 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 12:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41967 Motor vehicle switches were tested for tariff classification by their commercial identity in the market, not by abstract technical character. As they were known and dealt with as automobile spare parts rather than ordinary electric lighting fittings for domestic or building use, they could not be classified under Tariff Item 61. They were also not specifically covered by Tariff Item 34A, so they fell within the residuary Tariff Item 68. The classification consequently supported relief to the petitioners. Case-Laws Central Excise Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41967