Make sure the plane is question actually uses fuses instead of breakers. If its all breakers, fuses aren't required.
I went round and round with the DPE on this point when I took my commercial. He stated that 91.205c(6) doesn’t say anything about “unless the plane doesn’t have pilot accessible fuses”. His firm belief was that unless one had a set of spare fuses, one was not legal to fly at night. My plane has no pilot accessible fuses, so I asked him what types of “spare” fuses I should carry. “As long as you have some fuses of any sort” was his response. Stupid. Fine, I said, Since there are no pilot accessible fuses in my plane, I’ll claim that the metal pocket clip on my ball point pen is also a fuse. At the right amperage, it will blow. Prove me wrong... Not a great oral.
I tried to make the argument that the set of fuses required was the null set, and that the three of each kind required was also 0 because the each kind required was equal to 0, but he didn’t go for it. I mean, I believe there are probably some fuses somewhere in the avionics, but none are accessible to me. Sheesh.
Just throwing this out there in case one runs into a DPE like this, or even worse, some bored FAA type who wants to ramp check you...
There used to be 23.1357(e) which was in conflict with his point, but it seems to have been removed:
[(e) For fuses identified as replaceable in flight--
(1) There must be one spare of each rating or 50 percent spare fuses of each rating, whichever is greater; and
(2) The spare fuse(s) must be readily accessible to any required pilot.]