https://www.taxtmi.com/caselaws?id=106593 Servo controlled voltage stabilizers and their spare parts were disputed for classification between Heading 85.04, covering electrical transformers, static converters and inductors, and Heading 90.32, covering automatic regulating or controlling instruments and apparatus. The analysis noted that the chapter heading alone could not determine classification, and that the Explanatory Notes, being relevant to the Harmonized System, specifically include automatic regulators of electrical quantities within Heading 90.32. The record, including the affidavit and Explanatory Notes, established only a prima facie case for the assessee's claimed classification, and proper classification required further evidence and independent technical input. The challenge succeeded, the prior classification order was set aside, and the matter was remanded for fresh determination. en-us Mon, 04 Mar 2002 00:00:00 +0530 Wed, 14 Mar 2012 18:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106593 Servo controlled voltage stabilizers and their spare parts were disputed for classification between Heading 85.04, covering electrical transformers, static converters and inductors, and Heading 90.32, covering automatic regulating or controlling instruments and apparatus. The analysis noted that the chapter heading alone could not determine classification, and that the Explanatory Notes, being relevant to the Harmonized System, specifically include automatic regulators of electrical quantities within Heading 90.32. The record, including the affidavit and Explanatory Notes, established only a prima facie case for the assessee's claimed classification, and proper classification required further evidence and independent technical input. The challenge succeeded, the prior classification order was set aside, and the matter was remanded for fresh determination. Case-Laws Central Excise Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106593