Classification of "plug in type relays" under as parts of Railway signalling equipments.

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....ignalling equipments. Doubts have been raised regarding the classification of plug in type relays for use as a part of signalling equipments. A plug in rely in an assembly consisting of two parts - (a) a relay, (b) a plug board into which a relay in plugged. These are used in Railway signaling circuits where alternating current at industrial frequency may be present in the circuit. The doubt is ....

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....s exclusively. Though no such corresponding entry is there in C.E.T., "others" falling under sub-heading 8536.90 cover these entries. According to the HSN note page-1389, the group "apparatus for switching electrical circuits" includes relays. The note also says that relays are used, for example, in road/ rail signalling apparatus. (b) Note under Section XVI mentions that, in general, parts whic....