Apparatus under Indian law includes electrical distribution boards and components when current flows through them.
The term "apparatus" under Indian law encompasses electrical distribution boards and related installations. Legal interpretation requires consideration of the apparatus when current is actively passing through it, not in its inactive state. The definition is inclusive, extending beyond the primary device to encompass associated appliances and components. This interpretation was established through judicial precedent and has been applied in customs law contexts. The term's scope is deliberately broad to capture interconnected electrical systems and their operational components rather than treating individual parts in isolation.
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