https://www.taxtmi.com/caselaws?id=92915 Goods described as heating elements, when cleared in coil form without ceramic support, were treated as heat resistors rather than complete heating elements. Technical literature noted that ceramic support was required for a heating element, and in its absence the goods retained the character of heat resistors. Chapter Heading 85.16 specifically covered heat resistors, and the HSN Explanatory Notes supported classification under that heading. The goods were therefore classified under Chapter Heading 85.16 instead of Chapter Heading 85.14. en-us Mon, 25 Jan 1999 00:00:00 +0530 Mon, 07 Nov 2011 10:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92915 Goods described as heating elements, when cleared in coil form without ceramic support, were treated as heat resistors rather than complete heating elements. Technical literature noted that ceramic support was required for a heating element, and in its absence the goods retained the character of heat resistors. Chapter Heading 85.16 specifically covered heat resistors, and the HSN Explanatory Notes supported classification under that heading. The goods were therefore classified under Chapter Heading 85.16 instead of Chapter Heading 85.14. Case-Laws Central Excise Mon, 25 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92915