https://www.taxtmi.com/caselaws?id=84511 Imported thermocouples functioning as electrical measuring devices fall within the tariff entry for electrical instruments and cannot be classified as non-electrical apparatus. Heading 90.24(1), which covers instruments and apparatus for measuring, checking, or automatically controlling in the field of non-electrical apparatus, was held inapplicable because the goods did not possess that character. They were classified under Heading 90.28(2), which specifically covers electrical instruments or apparatus for measuring electrical quantities, in favour of Revenue. en-us Thu, 27 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84511 Imported thermocouples functioning as electrical measuring devices fall within the tariff entry for electrical instruments and cannot be classified as non-electrical apparatus. Heading 90.24(1), which covers instruments and apparatus for measuring, checking, or automatically controlling in the field of non-electrical apparatus, was held inapplicable because the goods did not possess that character. They were classified under Heading 90.28(2), which specifically covers electrical instruments or apparatus for measuring electrical quantities, in favour of Revenue. Case-Laws Customs Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84511