https://www.taxtmi.com/caselaws?id=106845 An electromagnet assembly made up of an electromagnet combined with a power factor was held to be more than an electromagnet simplicitor and was accepted as a part of an electricity meter. Heading 85.05 did not apply because the primary description of the goods was not an electromagnet alone. As electricity supply meters fall under Chapter 90, and the goods were not covered elsewhere in that Chapter, classification under Heading 90.33 as parts and accessories was held appropriate. Note 2(a) to Chapters 85 and 90 was found inapplicable on the facts, and the goods were correctly classifiable under Heading 90.33. en-us Wed, 11 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 10:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106845 An electromagnet assembly made up of an electromagnet combined with a power factor was held to be more than an electromagnet simplicitor and was accepted as a part of an electricity meter. Heading 85.05 did not apply because the primary description of the goods was not an electromagnet alone. As electricity supply meters fall under Chapter 90, and the goods were not covered elsewhere in that Chapter, classification under Heading 90.33 as parts and accessories was held appropriate. Note 2(a) to Chapters 85 and 90 was found inapplicable on the facts, and the goods were correctly classifiable under Heading 90.33. Case-Laws Central Excise Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106845