https://www.taxtmi.com/caselaws?id=85810 Thermistors imported as semiconductor devices were classified by reference to the tariff proviso governing Heading 85.18/27(3). The decisive factor was the technical data showing supply voltage of 240V/50Hz or 415V/50Hz, because sub-heading (3) applied only to articles designed for use in circuits of 400 volts or above, 20 amperes or above, or with motors of 1.5 kilowatts or above. As the goods did not meet the voltage criterion, they were excluded from sub-heading (3) and fell within the residual entry under Heading 85.18/27(1). en-us Thu, 19 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85810 Thermistors imported as semiconductor devices were classified by reference to the tariff proviso governing Heading 85.18/27(3). The decisive factor was the technical data showing supply voltage of 240V/50Hz or 415V/50Hz, because sub-heading (3) applied only to articles designed for use in circuits of 400 volts or above, 20 amperes or above, or with motors of 1.5 kilowatts or above. As the goods did not meet the voltage criterion, they were excluded from sub-heading (3) and fell within the residual entry under Heading 85.18/27(1). Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85810