https://www.taxtmi.com/caselaws?id=73094 Tariff classification of special switchboard pilot wire relays turned on their designed function and intended use in feeder circuits above 400 volts, not merely on isolated current-transformer or pilot-voltage ratings. The printed literature and surrounding evidence showed the relays were meant for higher-voltage protection and control circuits, supporting classification under Heading 85.18/27(3) rather than Heading 85.18/27(1). The higher classification was therefore rejected, and the goods were treated as falling under the appropriate lower sub-heading for such protective or control equipment. en-us Tue, 12 Mar 1985 00:00:00 +0530 Fri, 27 May 2011 18:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73094 Tariff classification of special switchboard pilot wire relays turned on their designed function and intended use in feeder circuits above 400 volts, not merely on isolated current-transformer or pilot-voltage ratings. The printed literature and surrounding evidence showed the relays were meant for higher-voltage protection and control circuits, supporting classification under Heading 85.18/27(3) rather than Heading 85.18/27(1). The higher classification was therefore rejected, and the goods were treated as falling under the appropriate lower sub-heading for such protective or control equipment. Case-Laws Customs Tue, 12 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73094