Assessment of Automobile parts namely ‘Lever Combination Switch’ declared as switch – regarding

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....ent of India Ministry of Finance Department of Revenue (Tariff Unit) Subject-  Assessment of Automobile parts namely 'Lever Combination Switch' declared as switch - regarding. I am directed to say that divergence of practice regarding assessment of automobile parts namely 'Lever Combination Switch (LCS)' has been brought to the notice of the Board. The dispute is whether parts of a....

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....nce 'lever combination switches' are specifically classifiable under CTH 85.37, whereas in general, switches are classifiable under CTH 85.36, it appears that 'lever combination switches' are not switches in the normal meaning of the term and hence these may not be treated as switches for the purpose of Customs Notification No. 25/99 dated 28.2.1999, S.No. 112. 3. This matter was discussed....

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....lling under chapter 85. It does not indicate the heading or sub-heading number of the switches which are mentioned in the said list. The Conference, noted after seeing a sample of the item in which the part is used, that the item is nothing but a switch and it is also described as such in the list of parts of the company's motor vehicle parts list. The mere fact of classification under CTH 8537 wo....