https://www.taxtmi.com/caselaws?id=72661 The Tribunal upheld the classification of Electrolytic Condensors under Tariff Heading 85.18/27(2) as Electrical Capacitators, rejecting the appellants' argument for classification under Tariff Heading 85.15 as parts of Radio Reception apparatus. The Tribunal agreed with the Revenue that Electrolytic Capacitators fall within the broader category of Electrical Capacitators as per the Explanatory Notes of CCCN. The issue of the country of origin claim was not considered decisive in the judgment. Consequently, the appeal was dismissed, and the goods were classified under Tariff Heading 85.18/27(2), making them ineligible for the benefits of Notification 341/76-Cus. en-us Mon, 20 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72661 The Tribunal upheld the classification of Electrolytic Condensors under Tariff Heading 85.18/27(2) as Electrical Capacitators, rejecting the appellants' argument for classification under Tariff Heading 85.15 as parts of Radio Reception apparatus. The Tribunal agreed with the Revenue that Electrolytic Capacitators fall within the broader category of Electrical Capacitators as per the Explanatory Notes of CCCN. The issue of the country of origin claim was not considered decisive in the judgment. Consequently, the appeal was dismissed, and the goods were classified under Tariff Heading 85.18/27(2), making them ineligible for the benefits of Notification 341/76-Cus. Case-Laws Customs Mon, 20 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72661