https://www.taxtmi.com/caselaws?id=87401 Imported Alsint two bore insulators were classified as electrical insulators under Heading 8546.20 because invoices and declarations identified them as insulators and porcelain for laboratory use, without evidence that they were pyrometer parts. Classification under Heading 9025.90 therefore did not apply. Exemption under Notification No. 97/89-Cus. was unavailable because the goods were not shown to be parts required for manufacture of the specified notified instruments. The applicable principles require classification by the specific tariff description supported by the record and strict proof of exemption eligibility. en-us Mon, 15 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87401 Imported Alsint two bore insulators were classified as electrical insulators under Heading 8546.20 because invoices and declarations identified them as insulators and porcelain for laboratory use, without evidence that they were pyrometer parts. Classification under Heading 9025.90 therefore did not apply. Exemption under Notification No. 97/89-Cus. was unavailable because the goods were not shown to be parts required for manufacture of the specified notified instruments. The applicable principles require classification by the specific tariff description supported by the record and strict proof of exemption eligibility. Case-Laws Customs Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87401