Instrument classification for imported electrical equipment accepted where the article functioned beyond a bare regulator

An imported N.K. Regulator fitted with a 3-phase motor was held classifiable as an instrument under Heading 90.28, not as an electric regulator under Heading 85.18/27(1). The classification turned on the article's composite characteristics: the invoice and physical features showed a current measuring unit, an auxiliary measuring unit, and other functions indicating a sophisticated instrument for controlling the quantity of electricity rather than a bare regulator. On that basis, the assessee's classification was accepted.

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Issues: Whether the imported "N.K. Regulator equipped with 3-phase motor of 400 Volts" was classifiable as an electric regulator under Heading 85.18/27(1) or as an instrument under Heading 90.28.

Analysis: On examination of the invoice and the characteristics of the imported article, it was found that the goods were not merely a regulator. The article was equipped with a current measuring unit, auxiliary measuring unit, and other features showing that it functioned as a sophisticated instrument for controlling the quantity of electricity, rather than as a bare regulator.

Conclusion: The goods were classifiable under Heading 90.28 and not under Heading 85.18/27(1), in favour of the assessee.

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