https://www.taxtmi.com/caselaws?id=92678 Silicon carbide heating elements that become highly heated on passage of electric current are treated as electric heating resistors under Tariff Heading 85.16, rather than as furnace parts under Tariff Heading 85.14. The text applies the principle that tariff classification depends on the essential character and function of the goods, and notes that HSN Explanatory Notes have persuasive value because the Central Excise Tariff is based on the HSN. Certificates describing the goods by furnace use do not change classification where the goods themselves answer the description of heating resistors. The stated conclusion is that Heading 85.16 applies and furnace-parts classification is rejected. en-us Thu, 13 May 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92678 Silicon carbide heating elements that become highly heated on passage of electric current are treated as electric heating resistors under Tariff Heading 85.16, rather than as furnace parts under Tariff Heading 85.14. The text applies the principle that tariff classification depends on the essential character and function of the goods, and notes that HSN Explanatory Notes have persuasive value because the Central Excise Tariff is based on the HSN. Certificates describing the goods by furnace use do not change classification where the goods themselves answer the description of heating resistors. The stated conclusion is that Heading 85.16 applies and furnace-parts classification is rejected. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92678