https://www.taxtmi.com/caselaws?id=100537 Imported induction transistor generator with capacitor bank was treated as part of an induction heating system rather than a mere static converter. Heading 85.43 was rejected because it is a residuary entry applicable only when no more specific heading covers the goods and the item had a distinct technical function. Heading 85.04 was also held inapplicable since the goods were not simply static converters. Heading 85.14 was found to be the correct classification because it covers industrial induction or dielectric heating equipment and high-frequency oscillation equipment, matching the technical literature and catalogue description. The classification adopted by the Revenue was set aside. en-us Mon, 29 Jan 1996 00:00:00 +0530 Thu, 02 Feb 2012 16:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100537 Imported induction transistor generator with capacitor bank was treated as part of an induction heating system rather than a mere static converter. Heading 85.43 was rejected because it is a residuary entry applicable only when no more specific heading covers the goods and the item had a distinct technical function. Heading 85.04 was also held inapplicable since the goods were not simply static converters. Heading 85.14 was found to be the correct classification because it covers industrial induction or dielectric heating equipment and high-frequency oscillation equipment, matching the technical literature and catalogue description. The classification adopted by the Revenue was set aside. Case-Laws Customs Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100537