1. Radiators for cooling Transformers are classifiable under H. 85.01. (Collectors-in-Conference Tariff Advice No. 48, dt. 28.8.1980—1980 Cen-Cus 200B).

2. Indicator lamps for telephone switchboard and other indicator lamps would be classifiable under H. 85.18/27(4). This supersedes Board"s earlier ruling issued vide CBR C. No. 850-Cus. 1/45 dt. 15.10.1945 and C. No. 25/49/58-Cus. III dated 1.4.1958. Tariff Advice No. 5/77 issued from File F. No. 526/32/77-Cus. (TU).

3. Contact sets for distributor of a motor vehicle (a part containing contact points) are classifiable under H. 85.08. (Bombay C.H.T. Public Notice No. 44, dt. 10.9.1979).

4. Ignition electrodes used in inter gas plant to ignite the combustible mixture are classifiable under H. 85.28. (Bombay C.H.T. Public Notice No. 9 dt. 7.2.1979 based on Collectors-in-Conference Tariff Advice No. 33).

5. Oxidation apparatus for ageing rubber and artificial plastic in the medium of oxygen under controlled pressure (35 atmospheric pressure) and temperatures is classifiable under H. 85.18/27(1). (Bombay C.H.T. Public Notice No. 9 dt. 7.2.1979, based on Col-lectors-in-Conference Tariff Advice No. 33).

6. Fuse bodies wholly made of porcelain would be classifiable as insulating fittings mentioned in the main H. 85.18/27(1) rather than being classified as "Parts of fuse" under H. 85.18/27(3). (CBEC Tariff Advice No. 2/80 dt. 22.8.1980).

7. Radio-cum-tape recorder is classifiable under H. 85.15(2). (Collector-in-Conference Tariff Advice No. 48, dt. 28.8.1980—1980 CenCus 200B).

8. Gear mechanism value of gears in case of a hoist not to be included in the value of electric motor for assessment. (Bombay C.H. P.N. No. 103, dt. 4.11.1981).

9. Heat Shrinkable Material falls under Chapter 85. 1990 (28) ECR 19C.