https://www.taxtmi.com/caselaws?id=74647 Tariff classification of frequency transducers turned on their actual function in the relevant use. Although the goods operated on electrical principles and were general-purpose electrical devices, they were used mainly for measuring differential pressure and other mechanical purposes. The dominant operative function was therefore treated as essentially mechanical rather than as an electrical measuring or controlling function. On that basis, classification under Item 90.28(4) of the Customs Tariff Act, 1975 was accepted, with the claimed refund, reclassification, and consequential relief following. en-us Fri, 23 Aug 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74647 Tariff classification of frequency transducers turned on their actual function in the relevant use. Although the goods operated on electrical principles and were general-purpose electrical devices, they were used mainly for measuring differential pressure and other mechanical purposes. The dominant operative function was therefore treated as essentially mechanical rather than as an electrical measuring or controlling function. On that basis, classification under Item 90.28(4) of the Customs Tariff Act, 1975 was accepted, with the claimed refund, reclassification, and consequential relief following. Case-Laws Customs Fri, 23 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74647