Electric Lighting Fittings

Electric lighting fittings, the expression 'electric lighting fittings' is normally understood in context with the household. The dippers and switches manufactured for use in cars are not understood either in the trade circle or in common parlance as electric lighting fittings. The words 'switches, plugs and sockets' have been widened by use of the expression 'all kinds', but the words used have to take colour from the genesis of the entry, that is, electric lighting fittings. Since the main or the principal entry deals with electric lighting fittings in the households, the switches and dippers manufactured by the respondent for exclusive use in motor vehicles cannot be said to be covered in the aforesaid entry, Union of India v. J.M.A. Industries, (1995) 3 SCC 389. [Central Excise and Salt Act, 1944, Items 61 (as introduced in 1981), 34A (as amended in 1979) and 68]