https://www.taxtmi.com/caselaws?id=90546 Ozone aging testers performing chemical analysis are classifiable under Tariff Sub-heading 9027.80 as instruments for chemical analysis. Additional functions performed through a microprocessor, including calculation, analysis and measurement control, do not alter the instrument's essential character where they merely assist its analytical operation. Classification under the specified sub-heading, rather than a residuary heading, makes the instrument eligible for the customs-duty benefit under Notification No. 311/86-Cus. en-us Mon, 07 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90546 Ozone aging testers performing chemical analysis are classifiable under Tariff Sub-heading 9027.80 as instruments for chemical analysis. Additional functions performed through a microprocessor, including calculation, analysis and measurement control, do not alter the instrument's essential character where they merely assist its analytical operation. Classification under the specified sub-heading, rather than a residuary heading, makes the instrument eligible for the customs-duty benefit under Notification No. 311/86-Cus. Case-Laws Customs Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90546