https://www.taxtmi.com/caselaws?id=47601 For tariff classification of torch switches, the common parlance test and trade understanding govern whether the goods fall within a specific entry or the residuary item. Tariff Item 61, directed to electric lighting fittings, had to be read with its principal description, so the words "switches, plugs and sockets, all kinds" could not be isolated from that context. Because torch switches were marketed and understood as parts of torches, not as electric lighting fittings, and no contrary evidence was led, they were held outside Tariff Item 61 and within Tariff Item 68. en-us Wed, 01 Mar 2006 00:00:00 +0530 Thu, 12 Jun 2014 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47601 For tariff classification of torch switches, the common parlance test and trade understanding govern whether the goods fall within a specific entry or the residuary item. Tariff Item 61, directed to electric lighting fittings, had to be read with its principal description, so the words "switches, plugs and sockets, all kinds" could not be isolated from that context. Because torch switches were marketed and understood as parts of torches, not as electric lighting fittings, and no contrary evidence was led, they were held outside Tariff Item 61 and within Tariff Item 68. Case-Laws Central Excise Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47601