https://www.taxtmi.com/caselaws?id=86334 Imported induction coils used in an induction melting furnace and necessary for its functioning were classifiable as identifiable parts of an electric furnace. The suggested classification as transformers was rejected because the functional character of the goods did not fit the transformer entry on the facts. Goods that are essential and identifiable parts of an induction furnace are to be classified under the furnace-parts heading rather than as transformers when the transformer description is inapplicable. en-us Thu, 09 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86334 Imported induction coils used in an induction melting furnace and necessary for its functioning were classifiable as identifiable parts of an electric furnace. The suggested classification as transformers was rejected because the functional character of the goods did not fit the transformer entry on the facts. Goods that are essential and identifiable parts of an induction furnace are to be classified under the furnace-parts heading rather than as transformers when the transformer description is inapplicable. Case-Laws Customs Thu, 09 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86334