https://www.taxtmi.com/caselaws?id=74428 Imported motor relays and thermo flasher relays were analysed on tariff classification principles under the Customs Tariff Act, 1975. The text applies Note 2(a) to Section XVI to hold that goods covered by a specific relay heading must be classified under that specific entry rather than under Heading 85.16. Thermo flasher relays were treated as relays falling outside Heading 85.16, so the exemption linked to that heading did not apply. Motor relays were also found not to fall under Heading 85.16; their motors, if separately considered, attracted Heading 85.01(2), with no change to the duty already assessed. The lower authorities' classification and assessment were therefore maintained. en-us Wed, 03 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74428 Imported motor relays and thermo flasher relays were analysed on tariff classification principles under the Customs Tariff Act, 1975. The text applies Note 2(a) to Section XVI to hold that goods covered by a specific relay heading must be classified under that specific entry rather than under Heading 85.16. Thermo flasher relays were treated as relays falling outside Heading 85.16, so the exemption linked to that heading did not apply. Motor relays were also found not to fall under Heading 85.16; their motors, if separately considered, attracted Heading 85.01(2), with no change to the duty already assessed. The lower authorities' classification and assessment were therefore maintained. Case-Laws Customs Wed, 03 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74428