https://www.taxtmi.com/caselaws?id=92075 Intelligent ionization smoke detectors imported for fire detection were classified as apparatus for gas or smoke analysis under Chapter Heading 9027.10, not as apparatus based on radioactive rays under Chapter Heading 9022.90. The technical literature and HSN Explanatory Notes supported treatment of electronic smoke detectors within Chapter 90.27, and the specific tariff description prevailed over the broader physical principle of radioactive operation. The department's classification was rejected and the importer's appeal succeeded. en-us Fri, 22 Jan 1999 00:00:00 +0530 Mon, 24 Oct 2011 14:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92075 Intelligent ionization smoke detectors imported for fire detection were classified as apparatus for gas or smoke analysis under Chapter Heading 9027.10, not as apparatus based on radioactive rays under Chapter Heading 9022.90. The technical literature and HSN Explanatory Notes supported treatment of electronic smoke detectors within Chapter 90.27, and the specific tariff description prevailed over the broader physical principle of radioactive operation. The department's classification was rejected and the importer's appeal succeeded. Case-Laws Customs Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92075