https://www.taxtmi.com/caselaws?id=49159 An exported 33 KV indoor single panel minimum oil circuit breaker was treated as a switching device and therefore as part of switchgear for drawback classification. The technical materials relied on a broad meaning of switchgear, covering switching devices and their associated control and protective equipment, and the circuit breaker was held to fall within that description. The argument that a different Indian Standard specification excluded the item was rejected because the specifications were not mutually exclusive and could overlap. On that basis, the goods were held classifiable under the switchgear entry and eligible for drawback. en-us Wed, 27 Oct 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49159 An exported 33 KV indoor single panel minimum oil circuit breaker was treated as a switching device and therefore as part of switchgear for drawback classification. The technical materials relied on a broad meaning of switchgear, covering switching devices and their associated control and protective equipment, and the circuit breaker was held to fall within that description. The argument that a different Indian Standard specification excluded the item was rejected because the specifications were not mutually exclusive and could overlap. On that basis, the goods were held classifiable under the switchgear entry and eligible for drawback. Case-Laws Customs Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49159