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    <title>1998 (11) TMI 266 - CEGAT, MUMBAI</title>
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    <description>Radar level gauges imported for measuring liquid levels in tanks were held classifiable by their specific function rather than by the mere use of radar technology. The HSN Explanatory Notes showed that equipment does not fall under the radar apparatus heading simply because radar is employed as a tool within it. Because these goods were designed to measure liquid levels, the more specific heading for liquid level indicators applied, and Heading 90.26 prevailed over Heading 85.26.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89931</link>
      <description>Radar level gauges imported for measuring liquid levels in tanks were held classifiable by their specific function rather than by the mere use of radar technology. The HSN Explanatory Notes showed that equipment does not fall under the radar apparatus heading simply because radar is employed as a tool within it. Because these goods were designed to measure liquid levels, the more specific heading for liquid level indicators applied, and Heading 90.26 prevailed over Heading 85.26.</description>
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