https://www.taxtmi.com/caselaws?id=87132 Tariff classification of a wiper motor with tubular link required a proper examination of the product's characteristics, intended use, and the effect of Chapter Note 2 to Chapter 85 before choosing between Tariff Item 85.01 and Tariff Item 85.12. The record was inadequate because the catalogue and other material on the goods' features and mode of use were not available, and the lower authority had not tested whether the attachment shifted the goods out of the heading for electric motors. The classification could not be finally sustained on the existing material, so the matter was remanded for de novo adjudication after hearing both sides. en-us Mon, 27 Jan 1997 00:00:00 +0530 Sat, 03 Sep 2011 10:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87132 Tariff classification of a wiper motor with tubular link required a proper examination of the product's characteristics, intended use, and the effect of Chapter Note 2 to Chapter 85 before choosing between Tariff Item 85.01 and Tariff Item 85.12. The record was inadequate because the catalogue and other material on the goods' features and mode of use were not available, and the lower authority had not tested whether the attachment shifted the goods out of the heading for electric motors. The classification could not be finally sustained on the existing material, so the matter was remanded for de novo adjudication after hearing both sides. Case-Laws Central Excise Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87132