https://www.taxtmi.com/caselaws?id=87344 BEA-52 bearing analyser was treated as an apparatus for checking the condition of bearings, using shock pulse analysis to assess lubrication, fatigue and surface damage. On that basis, it was found to fall within Heading 90.28(4) as the non-electric counterpart of an instrument covered by Heading 90.25, rather than within the residuary Heading 90.28(1), which applies only where no specific heading covers the goods. The classification adopted by the lower authority was set aside, and the refund claim succeeded on the tariff classification issue. en-us Tue, 25 Mar 1997 00:00:00 +0530 Mon, 05 Sep 2011 13:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87344 BEA-52 bearing analyser was treated as an apparatus for checking the condition of bearings, using shock pulse analysis to assess lubrication, fatigue and surface damage. On that basis, it was found to fall within Heading 90.28(4) as the non-electric counterpart of an instrument covered by Heading 90.25, rather than within the residuary Heading 90.28(1), which applies only where no specific heading covers the goods. The classification adopted by the lower authority was set aside, and the refund claim succeeded on the tariff classification issue. Case-Laws Customs Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87344