Electrical heating resistor classification under heading 8516.80 sustained; exemption under Notification No. 69/87 rejected.

Furnace heating elements used as electrical heating resistors are classifiable under heading 8516.80 where they perform the function of thermal conductivity by operating as resistors. The Harmonized System notes place electrical heating resistors in heading 85.16 regardless of the apparatus in which they are used or the material from which they are made, so the customs classification was sustained. As the tariff classification was correct, the claimed benefit of Notification No. 69/87 was not available and the exemption claim was rejected.

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Issues: Whether the furnace heating element was correctly classified under heading 8516.80 as an electrical heating resistor, and whether the appellant was entitled to the benefit of Notification No. 69/87.

Analysis: The item was found to be a heating element performing the function of thermal conductivity by operating as a resistor. The Explanatory Notes to the Harmonized System specifically place electrical heating resistors under heading 85.16 irrespective of the apparatus in which they are used and irrespective of the material from which they are made. Since the classification adopted by customs was consistent with the tariff description, the claimed exemption could not be availed.

Conclusion: The classification under heading 8516.80 was upheld and the claim to Notification No. 69/87 was rejected.

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