https://www.taxtmi.com/caselaws?id=90546 The ozone aging tester was held to be classifiable under Tariff Sub-heading 9027.80 as an instrument for chemical analysis because its essential function was admitted to be chemical analysis, and the catalogue showed that the microprocessor only assisted in calculation, analysis and control of measurements. The Revenue's objection that the instrument performed additional functions was not substantiated, and the residuary heading was rejected. On that basis, the article was treated as falling within the claimed tariff entry and the benefit of Notification No. 311/86-Cus was available. 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 The ozone aging tester was held to be classifiable under Tariff Sub-heading 9027.80 as an instrument for chemical analysis because its essential function was admitted to be chemical analysis, and the catalogue showed that the microprocessor only assisted in calculation, analysis and control of measurements. The Revenue's objection that the instrument performed additional functions was not substantiated, and the residuary heading was rejected. On that basis, the article was treated as falling within the claimed tariff entry and the benefit of Notification No. 311/86-Cus was available. Case-Laws Customs Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90546