https://www.taxtmi.com/caselaws?id=87977 Classification under Heading 90.28(2) of the Customs Tariff depended on the voltage of the circuit whose electrical quantities the oscilloscope measured or checked, not merely the voltage of the supply circuit used to power the instrument. A distinction was drawn between the circuit in which the equipment operates as part of the functioning arrangement and the circuit actually being tested. Because the oscilloscope was used to test electrical quantities exceeding 400 volts, the lower input supply voltage did not disqualify it from the claimed heading, and it was held entitled to classification under Heading 90.28(2). en-us Tue, 17 Sep 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87977 Classification under Heading 90.28(2) of the Customs Tariff depended on the voltage of the circuit whose electrical quantities the oscilloscope measured or checked, not merely the voltage of the supply circuit used to power the instrument. A distinction was drawn between the circuit in which the equipment operates as part of the functioning arrangement and the circuit actually being tested. Because the oscilloscope was used to test electrical quantities exceeding 400 volts, the lower input supply voltage did not disqualify it from the claimed heading, and it was held entitled to classification under Heading 90.28(2). Case-Laws Customs Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87977