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of <h1>Appellants' Request for Reclassification Denied Under Heading 85.18/27(3)</h1> <h3>CENTRAL RAILWAY Versus COLLECTOR OF CUSTOMS</h3> The appellants sought reclassification of three items under Heading 85.18/27(3). The items were assessed and found to be correctly classified under ... Classification The appellants sought reclassification of three items under Heading 85.18/27(3):1. Sensing Head: Admitted to work on electric current below 400 volts and 20 amperes, correctly classified under Heading 85.18/27(1).2. Condensers: No appeal for reclassification, confirmed under Heading 85.18/27(2).3. Resistance: Admitted to work on current below 400 volts and 20 amperes, correctly classified under Heading 85.18/27(1).The appeal was dismissed for lack of merit.
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