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Central Excise Tariff Act, 1985 Chapter 85

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 1985

FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, 17 [PLUGS AND OTHER CONNECTORS], JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 … A KIND USED FOR SPARK-IGNITION OR COMPRESSION-IGNITION INTERNAL COMBUSTION ENGINES (FOR EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS, STARTER MOTORS); GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS) AND CUT OUTS OF A KIND USED IN

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Customs Tariff Act 1975 Chapter 85

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 1975

for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors,16[Plugs and other connectors], junction boxes), for a voltage exceeding 1,000 volts 8535 … kind used for spark-ignition or compression-ignition internal combustion engines ( for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction

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Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXV

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 2004

FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS 8535 10 - … A KIND USED FOR SPARK-IGNITION OR COMPRESSION-IGNITION INTERNAL COMBUSTION ENGINES (FOR EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS, STARTER MOTORS); GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS) AND CUTOUTS OF A KIND USED IN CONJUNCTION

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Brief the judgments behind these acts

Jharkhand Value Added Tax Act, 2005 Section 195

Title: Electrical apparatus for switching or protecting

State: Jharkhand

Year: 2005

wires and strips including PVC insulated wires and cables; (ii) switches, selector switches, fuse- switches unit, sockets, power plugs, accessories thereof; (iii) contactors, auxiliary contactors, contact block; (iv) control gears and starters including industrial motor starters, accessories … Deleted electrical circuit Air Circuit Breakers Other high rupturing capacity fuses Control and switch gears Motor starters for AC motors Motor starters for DC motors Junction boxes @ Electrical

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The Tripura Value Added Tax Act, 2004 Schedule II

Title: Schedule II(b)

State: Tripura

Year: 2004

connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, … guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like 11 Articles and other goods of aluminum, brass, bronze, copper, cadmium,

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Finance Act, 2006 Schedule IV

Title: Fourth Schedule

State: Central

Year: 2006

SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS; CONNECTORS … ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS; CONNECTORS FOR OPTICAL FIBRES,

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Finance Act, 2006 Schedule VII

Title: Seventh Schedule

State: Central

Year: 2006

SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS; CONNECTORS … ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS; CONNECTORS FOR OPTICAL FIBRES,

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The Mizoram Value Added Tax Act, 2005 Part 47

Title: Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption

State: Mizoram

Year: 2005

wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards, electrical relays, single phasing … connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes,

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The Mizoram Value Added Tax Act, 2005 Part 48

Title: Electronic goods (i) electronic systems, instruments, apparatus and appliances including television, audio & video

State: Mizoram

Year: 2005

including cathode ray tube, electrpnic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this … (ii) components, spare parts and accessories thereof including cathode ray tube, electrpnic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically

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The MADHYA PRADESH VAT ACT, 2002 Section 51

Title: Computers, telephone ,cellular hand set and parts thereof, teleprinter

State: Madhya Pradesh

Year: 2002

buttons and rockers (ix) Plugs/sockets/relays (x) Magnetic heads/print heads (xi) Connectors 90 (1) (2) (3) (xii) Microphones/Multimedia peakers/Headphones/ fuses (xiii) CRO/spectrum analyser, signal analyser (xiv) Permanent magnets and articles (12) Telecommunication equipments, that is to say : … (iii) Transistors (iv) Integrated circuits (v) Diodes/Thyristor/LED (vi) Resistors (vii) Capacitors (viii) Switches, push buttons and rockers (ix) Plugs/sockets/relays (x) Magnetic heads/print heads (xi) Connectors 90 (1) (2) (3) (xii) Microphones/Multimedia peakers/Headphones/ fuses (xiii) CRO/spectrum analyser, signal

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