https://www.taxtmi.com/caselaws?id=93509 Imported SC 1000 ThermaCam IR Focal Plane Array Radiometer was classified by reference to its true technical function, not its commercial description. Product literature and the manufacturer's clarification showed it was an infra-red radiometer used for measuring temperature, thermal analysis and radiant energy through infrared radiation, and that calling it a camera was a misnomer because it did not operate like a photographic camera. On that basis, the item was treated as a spectrometer or similar instrument using optical radiations and was classifiable under Heading 9027.30, not under Heading 9006.59. en-us Thu, 23 Mar 2000 00:00:00 +0530 Mon, 14 Nov 2011 10:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93509 Imported SC 1000 ThermaCam IR Focal Plane Array Radiometer was classified by reference to its true technical function, not its commercial description. Product literature and the manufacturer's clarification showed it was an infra-red radiometer used for measuring temperature, thermal analysis and radiant energy through infrared radiation, and that calling it a camera was a misnomer because it did not operate like a photographic camera. On that basis, the item was treated as a spectrometer or similar instrument using optical radiations and was classifiable under Heading 9027.30, not under Heading 9006.59. Case-Laws Customs Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93509