https://www.taxtmi.com/caselaws?id=44003 Electric switches, dipper switches and bulb holders made exclusively for motor vehicles were held not to fall within Tariff Item 61 as "electric lighting fittings". The entry was construed in its ordinary and commercial sense, which is associated with household fittings, and the words "switches, plugs and sockets, all kinds" were read in the context of the principal description and its genus. Goods not understood in trade or common parlance as electric lighting fittings could not be brought within the tariff by broadening the wording beyond its natural setting, so the classification notice was not sustainable. en-us Tue, 28 Mar 1995 00:00:00 +0530 Tue, 22 Jun 2010 13:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44003 Electric switches, dipper switches and bulb holders made exclusively for motor vehicles were held not to fall within Tariff Item 61 as "electric lighting fittings". The entry was construed in its ordinary and commercial sense, which is associated with household fittings, and the words "switches, plugs and sockets, all kinds" were read in the context of the principal description and its genus. Goods not understood in trade or common parlance as electric lighting fittings could not be brought within the tariff by broadening the wording beyond its natural setting, so the classification notice was not sustainable. Case-Laws Central Excise Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44003