- (1.) The dispute in this case is whether the goods in question are classifiable under sub-heading 8536.90 as electrical goods or as auto parts falling under sub-heading 8708.00 of the Tariff Act. Inasmuch as the rate of tax that is payable in either category is same, we are not inclined to decide this issue in this case. If and when such question arises, the same will be dealt with in an appropriate case. The appeals are disposed of accordingly. Order accordingly.;