https://www.taxtmi.com/caselaws?id=89956 Furnace heating elements used as electrical heating resistors are classifiable under heading 8516.80 where they perform the function of thermal conductivity by operating as resistors. The Harmonized System notes place electrical heating resistors in heading 85.16 regardless of the apparatus in which they are used or the material from which they are made, so the customs classification was sustained. As the tariff classification was correct, the claimed benefit of Notification No. 69/87 was not available and the exemption claim was rejected. en-us Wed, 06 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89956 Furnace heating elements used as electrical heating resistors are classifiable under heading 8516.80 where they perform the function of thermal conductivity by operating as resistors. The Harmonized System notes place electrical heating resistors in heading 85.16 regardless of the apparatus in which they are used or the material from which they are made, so the customs classification was sustained. As the tariff classification was correct, the claimed benefit of Notification No. 69/87 was not available and the exemption claim was rejected. Case-Laws Customs Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89956