https://www.taxtmi.com/caselaws?id=50463 Power controllers that regulate voltage supplied to a connected load perform an individual function beyond switching, protecting, or making electrical connections. Heading 85.36 covers apparatus solely or predominantly intended for switching, protection, or circuit connections; merely incorporating a switch does not satisfy that classification. Applying the Harmonised System of Nomenclature Explanatory Notes, a power controller providing variable electricity supply to the load falls under Heading 85.43 as electrical machinery and apparatus having individual functions not specified elsewhere. The controller is therefore classifiable under Heading 85.43 rather than Heading 85.36. en-us Wed, 10 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50463 Power controllers that regulate voltage supplied to a connected load perform an individual function beyond switching, protecting, or making electrical connections. Heading 85.36 covers apparatus solely or predominantly intended for switching, protection, or circuit connections; merely incorporating a switch does not satisfy that classification. Applying the Harmonised System of Nomenclature Explanatory Notes, a power controller providing variable electricity supply to the load falls under Heading 85.43 as electrical machinery and apparatus having individual functions not specified elsewhere. The controller is therefore classifiable under Heading 85.43 rather than Heading 85.36. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50463