https://www.taxtmi.com/caselaws?id=74213 Imported N.K. Regulators equipped with a three-phase motor were classified as sophisticated instruments for controlling the quantity of electricity, rather than merely electric regulators. Their current measuring unit, auxiliary measuring unit and other functional features established that they performed measurement and control functions beyond those of a bare regulator. Classification therefore falls under Heading 90.28 rather than Heading 85.18/27(1), favouring the assessee. en-us Wed, 08 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74213 Imported N.K. Regulators equipped with a three-phase motor were classified as sophisticated instruments for controlling the quantity of electricity, rather than merely electric regulators. Their current measuring unit, auxiliary measuring unit and other functional features established that they performed measurement and control functions beyond those of a bare regulator. Classification therefore falls under Heading 90.28 rather than Heading 85.18/27(1), favouring the assessee. Case-Laws Customs Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74213