https://www.taxtmi.com/caselaws?id=85247 Thyristor fuses were held to fall within Tariff Item 85.18/27(3) because they were electrical apparatus for protection of circuits and the manufacturer's literature showed a 32 ampere rated current with a high voltage specification, bringing them within the proviso to clause (3). Clause (1) applied only where clause (3) did not, so the department's classification under clause (1) was incorrect. On that basis, the importer was entitled to proportionate refund of the excess duty collected. en-us Fri, 17 May 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85247 Thyristor fuses were held to fall within Tariff Item 85.18/27(3) because they were electrical apparatus for protection of circuits and the manufacturer's literature showed a 32 ampere rated current with a high voltage specification, bringing them within the proviso to clause (3). Clause (1) applied only where clause (3) did not, so the department's classification under clause (1) was incorrect. On that basis, the importer was entitled to proportionate refund of the excess duty collected. Case-Laws Customs Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85247