https://www.taxtmi.com/caselaws?id=74048 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants in a case concerning the correct classification of imported goods under the Customs Act, 1962. The issue revolved around whether power fuse bodies should be classified under Item 85.18/27(1) or (3). The Tribunal held that as the fuse bodies were not specially constructed for insulating purposes but primarily for thermal characteristics, they should be classified under sub-item (III) of the heading, contrary to the Revenue's argument. The specific construction and purpose of the goods were deemed crucial in determining their classification. en-us Wed, 02 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74048 The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellants in a case concerning the correct classification of imported goods under the Customs Act, 1962. The issue revolved around whether power fuse bodies should be classified under Item 85.18/27(1) or (3). The Tribunal held that as the fuse bodies were not specially constructed for insulating purposes but primarily for thermal characteristics, they should be classified under sub-item (III) of the heading, contrary to the Revenue's argument. The specific construction and purpose of the goods were deemed crucial in determining their classification. Case-Laws Customs Wed, 02 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74048