https://www.taxtmi.com/caselaws?id=74027 Tariff classification of a flame sensing system turned on whether it was merely an electric signalling device under Heading 85.17 or an electrical measuring, checking, analysing or automatically controlling apparatus under Heading 90.28 read with Heading 90.25(1). The equipment continuously sensed ultraviolet radiation, analysed electrical pulses through a 14-bit ripple counter, and automatically reacted when flame intensity fell below the threshold; those functions went beyond simple detection and signalling. Heading 85.17 was therefore held inapplicable, and the system was classified under Chapter 90. en-us Thu, 13 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74027 Tariff classification of a flame sensing system turned on whether it was merely an electric signalling device under Heading 85.17 or an electrical measuring, checking, analysing or automatically controlling apparatus under Heading 90.28 read with Heading 90.25(1). The equipment continuously sensed ultraviolet radiation, analysed electrical pulses through a 14-bit ripple counter, and automatically reacted when flame intensity fell below the threshold; those functions went beyond simple detection and signalling. Heading 85.17 was therefore held inapplicable, and the system was classified under Chapter 90. Case-Laws Central Excise Thu, 13 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74027