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    <title>2005 (2) TMI 322 - CESTAT, BANGALORE</title>
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    <description>Mechanically operated rotary control switches used in washing machines were held not to be time switches under Heading 91.07 because they contained no electronics, no clock or watch-like movement, no pendulum and no system for generating periodic time signals. Note 3 of Chapter 91 requires a device capable of determining intervals of time for classification as a time switch with watch movement, and this requirement was not met. The goods were therefore classified as electrical switching apparatus under Heading 8536, in line with the cited precedent on washing machine timers.</description>
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    <pubDate>Wed, 16 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 322 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=53992</link>
      <description>Mechanically operated rotary control switches used in washing machines were held not to be time switches under Heading 91.07 because they contained no electronics, no clock or watch-like movement, no pendulum and no system for generating periodic time signals. Note 3 of Chapter 91 requires a device capable of determining intervals of time for classification as a time switch with watch movement, and this requirement was not met. The goods were therefore classified as electrical switching apparatus under Heading 8536, in line with the cited precedent on washing machine timers.</description>
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      <pubDate>Wed, 16 Feb 2005 00:00:00 +0530</pubDate>
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