https://www.taxtmi.com/highlights?id=97039 Entitlement to Notification No.25/1999-Cus depends on tariff classification: the tribunal applied the principal function/essential character test and HSN Explanatory Notes to distinguish relays (Chapter 85.36) from automatic regulators/controllers (Chapter 90.32). It found the devices and imported components are designed for protection and tripping of faulty electrical systems, not for stabilizing or regulating electrical parameters, and therefore the imported items qualify as parts of relays under Sl. No.112 of the Notification; appeals were allowed and the related matter remanded for fresh decision consistent with these findings. en-us Fri, 20 Feb 2026 12:24:35 +0530 Fri, 20 Feb 2026 12:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97039 Entitlement to Notification No.25/1999-Cus depends on tariff classification: the tribunal applied the principal function/essential character test and HSN Explanatory Notes to distinguish relays (Chapter 85.36) from automatic regulators/controllers (Chapter 90.32). It found the devices and imported components are designed for protection and tripping of faulty electrical systems, not for stabilizing or regulating electrical parameters, and therefore the imported items qualify as parts of relays under Sl. No.112 of the Notification; appeals were allowed and the related matter remanded for fresh decision consistent with these findings. Highlights Central Excise Fri, 20 Feb 2026 12:24:35 +0530 https://www.taxtmi.com/highlights?id=97039