https://www.taxtmi.com/caselaws?id=51273 Electrical parts and accessories such as fuses and switches used in tanks and other armoured fighting vehicles were held classifiable under Heading 85.36, not as parts of armoured fighting vehicles under Heading 87.10, because Heading 87.10 applies only to goods identifiable as suitable solely or principally for such vehicles and not excluded by Section XVII notes. Note 2(f) to Section XVII excludes electrical machinery and equipment falling within Chapter 85, and fuses, switches and similar apparatus of Heading 85.36 fall within that exclusion. The goods therefore remained outside Chapter 87 despite their use in armoured fighting vehicles, and the competing precedents were distinguished as not involving an exclusion clause. en-us Mon, 08 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51273 Electrical parts and accessories such as fuses and switches used in tanks and other armoured fighting vehicles were held classifiable under Heading 85.36, not as parts of armoured fighting vehicles under Heading 87.10, because Heading 87.10 applies only to goods identifiable as suitable solely or principally for such vehicles and not excluded by Section XVII notes. Note 2(f) to Section XVII excludes electrical machinery and equipment falling within Chapter 85, and fuses, switches and similar apparatus of Heading 85.36 fall within that exclusion. The goods therefore remained outside Chapter 87 despite their use in armoured fighting vehicles, and the competing precedents were distinguished as not involving an exclusion clause. Case-Laws Central Excise Mon, 08 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51273