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

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.... 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 all kinds of switches would be covered under Notification No. 25/99-Cus., list A, Sl.....

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.....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 in the Tariff Conference of Chief Commissioners of Customs held at Kolkata on 22nd and 23rd January, 2004 [Agenda Point T-6]. 4. The Conference....

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....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 would not take the item out of the category of 'switches'. Since parts of switches falling under chapter 85 are eligible for exemption, the parts of lever combination switc....