https://www.taxtmi.com/caselaws?id=74036 Tariff classification of spares for Beckman instruments depended on whether the goods fell under Heading 90.25 or Heading 90.28. The classification turned on the nature of the instrument described in the tariff: Heading 90.25 applied to non-electrical instruments, while Heading 90.28 covered electrical instruments and expressly included pH meters. Because the Beckman instrument was treated as an electrical analyser, the imported parts were not classifiable under Heading 90.25 merely because they were used for chemical analysis. The goods were therefore classifiable under Heading 90.28, and the appeal failed. en-us Tue, 25 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74036 Tariff classification of spares for Beckman instruments depended on whether the goods fell under Heading 90.25 or Heading 90.28. The classification turned on the nature of the instrument described in the tariff: Heading 90.25 applied to non-electrical instruments, while Heading 90.28 covered electrical instruments and expressly included pH meters. Because the Beckman instrument was treated as an electrical analyser, the imported parts were not classifiable under Heading 90.25 merely because they were used for chemical analysis. The goods were therefore classifiable under Heading 90.28, and the appeal failed. Case-Laws Central Excise Tue, 25 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74036