https://www.taxtmi.com/caselaws?id=87838 Imported calibration sources used to test and precisely calibrate industrial radiation thermometers fall under Heading 85.43 as electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85. Their essential function is to provide a highly uniform temperature along a cavity, rather than to heat materials as a resistance-heated furnace or oven. Heading 85.14 applies to equipment principally used for heating or heat treatment, including induction or dielectric heating equipment, which does not correspond to the calibration source's nature or use. The residual Heading 85.43 therefore governs the classification. en-us Thu, 06 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87838 Imported calibration sources used to test and precisely calibrate industrial radiation thermometers fall under Heading 85.43 as electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85. Their essential function is to provide a highly uniform temperature along a cavity, rather than to heat materials as a resistance-heated furnace or oven. Heading 85.14 applies to equipment principally used for heating or heat treatment, including induction or dielectric heating equipment, which does not correspond to the calibration source's nature or use. The residual Heading 85.43 therefore governs the classification. Case-Laws Customs Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87838