https://www.taxtmi.com/caselaws?id=83155 Compensating cables and thermocouple extension wires used in temperature-control equipment were treated as insulated electric conductors rather than parts or accessories of thermocouple pyrometers. Their construction, technical function, and test material showed that they conveyed the thermoelectric effect to the measuring instrument and fell within Heading 8544, which was broad enough to cover insulated cables used in electrical apparatus. The claim under Heading 9033 was rejected because the goods were not classified as pyrometer accessories for tariff purposes. The Revenue's classification under Heading 8544 was upheld. en-us Tue, 29 Sep 1992 00:00:00 +0530 Mon, 11 Jul 2011 13:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83155 Compensating cables and thermocouple extension wires used in temperature-control equipment were treated as insulated electric conductors rather than parts or accessories of thermocouple pyrometers. Their construction, technical function, and test material showed that they conveyed the thermoelectric effect to the measuring instrument and fell within Heading 8544, which was broad enough to cover insulated cables used in electrical apparatus. The claim under Heading 9033 was rejected because the goods were not classified as pyrometer accessories for tariff purposes. The Revenue's classification under Heading 8544 was upheld. Case-Laws Central Excise Tue, 29 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83155