https://www.taxtmi.com/caselaws?id=106810 Composite goods manufactured for electricity supply meters were held not to be electromagnets simpliciter, but meter components with an electromagnet function. Because the goods were used as parts of an electricity meter and were not shown to be covered by the heading for electromagnets alone, classification under Heading 85.05 was rejected. Heading 90.33, covering parts and accessories not specified elsewhere in Chapter 90, was held to be the proper classification, and Note 2(a) to Chapters 85 and 90 was found inapplicable. The goods were therefore classifiable under Heading 90.33 rather than Heading 85.05. en-us Wed, 11 Dec 2002 00:00:00 +0530 Thu, 15 Mar 2012 17:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106810 Composite goods manufactured for electricity supply meters were held not to be electromagnets simpliciter, but meter components with an electromagnet function. Because the goods were used as parts of an electricity meter and were not shown to be covered by the heading for electromagnets alone, classification under Heading 85.05 was rejected. Heading 90.33, covering parts and accessories not specified elsewhere in Chapter 90, was held to be the proper classification, and Note 2(a) to Chapters 85 and 90 was found inapplicable. The goods were therefore classifiable under Heading 90.33 rather than Heading 85.05. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106810