https://www.taxtmi.com/caselaws?id=89002 A combustible gas detector/alarm was held classifiable as electric sound or visual signalling apparatus under Heading 8531.10 of the Customs Tariff Act, 1975. The device functioned only to detect combustible gas and trigger an alarm when the gas level exceeded a permissible limit; it did not measure, analyse, or check flow, pressure, composition, or any other physical or chemical attribute of the gas. The HSN explanatory notes supported treatment of gas alarm devices with detector and sound or visual alarm under Heading 8531, rather than as measuring or analytical instruments under Headings 9026.80 or 9027.10. en-us Mon, 16 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89002 A combustible gas detector/alarm was held classifiable as electric sound or visual signalling apparatus under Heading 8531.10 of the Customs Tariff Act, 1975. The device functioned only to detect combustible gas and trigger an alarm when the gas level exceeded a permissible limit; it did not measure, analyse, or check flow, pressure, composition, or any other physical or chemical attribute of the gas. The HSN explanatory notes supported treatment of gas alarm devices with detector and sound or visual alarm under Heading 8531, rather than as measuring or analytical instruments under Headings 9026.80 or 9027.10. Case-Laws Customs Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89002