https://www.taxtmi.com/caselaws?id=83123 Signal conditioning amplifiers used solely and principally with oscilloscopes were classified under Chapter sub-heading 90.30, because classification had to follow the relevant section and chapter notes rather than broad technical descriptions. Note 2(a) of Section XVIII was treated as inapplicable, and Note 2(b) supported classification with the principal measuring apparatus where the goods had no independent function. Expert material showed the products were not audio frequency electric amplifiers under Heading 85.18 but were meant for signal conditioning in instrumentation and measurement. The department's contrary classification was rejected. en-us Wed, 30 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83123 Signal conditioning amplifiers used solely and principally with oscilloscopes were classified under Chapter sub-heading 90.30, because classification had to follow the relevant section and chapter notes rather than broad technical descriptions. Note 2(a) of Section XVIII was treated as inapplicable, and Note 2(b) supported classification with the principal measuring apparatus where the goods had no independent function. Expert material showed the products were not audio frequency electric amplifiers under Heading 85.18 but were meant for signal conditioning in instrumentation and measurement. The department's contrary classification was rejected. Case-Laws Central Excise Wed, 30 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83123