https://www.taxtmi.com/caselaws?id=102131 Imported water-cooled electric resistors retained their essential character as electric resistors because the cooling arrangement merely controlled heat generated during resistor function and did not create a separate commercial or tariff identity. The article therefore fell under Heading 8533.29 as an electric resistor, and not under the residuary Heading 8548.90 for electrical parts not specified elsewhere in Chapter 85. The Explanatory Notes to Heading 85.33, including the example of an oil-immersed resistor, supported classification by principal identity rather than by ancillary features. en-us Thu, 16 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102131 Imported water-cooled electric resistors retained their essential character as electric resistors because the cooling arrangement merely controlled heat generated during resistor function and did not create a separate commercial or tariff identity. The article therefore fell under Heading 8533.29 as an electric resistor, and not under the residuary Heading 8548.90 for electrical parts not specified elsewhere in Chapter 85. The Explanatory Notes to Heading 85.33, including the example of an oil-immersed resistor, supported classification by principal identity rather than by ancillary features. Case-Laws Customs Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102131