Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the imported expansion joint was correctly classified under Heading 73.20 of the Customs Tariff Act, 1975 or was classifiable under Heading 85.01.
Analysis: The goods were admitted to be not electrical goods of the description falling under Heading 85.01 but component parts of a steam-operated turbine. Their function was to withstand expansion and contraction in the turbine during operation. On this basis, no material was found to disturb the classification already adopted under Heading 73.20.
Conclusion: The classification under Heading 73.20 was upheld and the claim for reclassification under Heading 85.01 failed.