https://www.taxtmi.com/caselaws?id=90603 An imported NEOTOX Exhaust Gas Indicator that measured hazardous gas levels and also sounded an alarm for safety was held classifiable under Heading 85.31.80 as an electric sound or visual signalling apparatus, not under Heading 9027.80 as a gas analyser. Because the goods were treated as alarm devices rather than mere analysers, the claim for clearance under OGL also failed. The redemption fine was found excessive on the facts and was reduced from Rs. 75,000 to Rs. 35,000. The ruling treats the alarm function as the dominant feature where a device combines measurement with warning signals. en-us Wed, 20 Aug 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90603 An imported NEOTOX Exhaust Gas Indicator that measured hazardous gas levels and also sounded an alarm for safety was held classifiable under Heading 85.31.80 as an electric sound or visual signalling apparatus, not under Heading 9027.80 as a gas analyser. Because the goods were treated as alarm devices rather than mere analysers, the claim for clearance under OGL also failed. The redemption fine was found excessive on the facts and was reduced from Rs. 75,000 to Rs. 35,000. The ruling treats the alarm function as the dominant feature where a device combines measurement with warning signals. Case-Laws Customs Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90603