https://www.taxtmi.com/caselaws?id=50463 Heading 85.36 applies only to apparatus intended solely or predominantly for switching, protecting, or making electrical connections, and not to devices that merely incorporate a switch. A power controller that regulates voltage to a connected load performs more than switching and is not a protective device for electrical circuits. Applying the Explanatory Notes to the Harmonised System of Nomenclature, the article was treated as an apparatus with an individual function under Heading 85.43, because it provides a variable electricity supply to the load. It was therefore classified under Heading 85.43 and not Heading 85.36, in favour of the Revenue. 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 Heading 85.36 applies only to apparatus intended solely or predominantly for switching, protecting, or making electrical connections, and not to devices that merely incorporate a switch. A power controller that regulates voltage to a connected load performs more than switching and is not a protective device for electrical circuits. Applying the Explanatory Notes to the Harmonised System of Nomenclature, the article was treated as an apparatus with an individual function under Heading 85.43, because it provides a variable electricity supply to the load. It was therefore classified under Heading 85.43 and not Heading 85.36, in favour of the Revenue. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50463