https://www.taxtmi.com/caselaws?id=48679 Insulators used in air blast circuit breakers were held classifiable under the residuary sub-heading, not as electrical apparatus or as transmission-system insulators. The Tribunal reasoned that the tariff heading expressly distinguished electrical apparatus from insulators, so components used in circuit breakers could not be brought under the apparatus entry merely by their function. The specific insulator sub-heading also did not apply because the goods were not usable by themselves and were intended to operate as parts of circuit breakers. The assessee's claim under the specific sub-headings therefore failed. en-us Wed, 17 Sep 1986 00:00:00 +0530 Thu, 02 Nov 2023 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48679 Insulators used in air blast circuit breakers were held classifiable under the residuary sub-heading, not as electrical apparatus or as transmission-system insulators. The Tribunal reasoned that the tariff heading expressly distinguished electrical apparatus from insulators, so components used in circuit breakers could not be brought under the apparatus entry merely by their function. The specific insulator sub-heading also did not apply because the goods were not usable by themselves and were intended to operate as parts of circuit breakers. The assessee's claim under the specific sub-headings therefore failed. Case-Laws Customs Wed, 17 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48679