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Issues: Whether radar level gauges imported for measuring the level of liquids in tanks were classifiable under Heading 85.26 as radar apparatus or under Heading 90.26 as liquid level indicators.
Analysis: The heading for radar apparatus was construed in light of the HSN Explanatory Notes, which showed that mere use of radar in an instrument does not by itself place the goods under the radar heading. The decisive consideration was the specific function of the equipment. Where radar is only an aid or tool used to perform another distinct function, classification must follow that function. As the goods were designed specifically to measure liquid levels, and the explanatory notes for Heading 90.26 covered level indicators for liquids, that heading was held to be the more appropriate and specific classification.
Conclusion: The goods were classifiable under Heading 90.26 and not under Heading 85.26, in favour of the assessee.
Final Conclusion: The appeal succeeded and the classification adopted by the Commissioner was set aside, with the goods held assessable under the heading applicable to liquid level indicators.
Ratio Decidendi: For tariff classification, an apparatus is not classifiable as radar equipment merely because it employs radar technology; where radar is used only as an aid to perform a specific measuring function, classification follows that specific function and the more specific heading prevails.
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