https://www.taxtmi.com/caselaws?id=91602 Thyristors were treated as semi-conductor devices for tariff purposes because the HSN, Section XVI and Heading 8541(III) specifically describe them as similar semi-conductor devices. The classification accepted by the Collector (Appeals) was supported by the tariff literature, and the contention that thyristors fell outside the scope of semi-conductors was rejected. As the imported goods were within the notified category, the basis for denying the benefit of Notification No. 91/89 was not made out, and the Revenue's challenge to the refund grant failed. en-us Mon, 09 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91602 Thyristors were treated as semi-conductor devices for tariff purposes because the HSN, Section XVI and Heading 8541(III) specifically describe them as similar semi-conductor devices. The classification accepted by the Collector (Appeals) was supported by the tariff literature, and the contention that thyristors fell outside the scope of semi-conductors was rejected. As the imported goods were within the notified category, the basis for denying the benefit of Notification No. 91/89 was not made out, and the Revenue's challenge to the refund grant failed. Case-Laws Customs Mon, 09 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91602