https://www.taxtmi.com/caselaws?id=107304 Electronic automatic regulators imported for customs purposes were considered against Heading 9032.89 and Heading 8543.89 of the Customs Tariff. Classification under Heading 90.32 required the goods to meet the composite features of an automatic regulating or controlling system under Note 6 to Chapter 90 and the HSN Explanatory Notes, including measuring, controlling and operating functions. Although the goods received signals from remote sensors and transmitted signals to actuators and valves, they did not themselves satisfy the required operating-device element. The claimed classification under Heading 9032.89 was therefore rejected, and the Revenue's position was accepted. en-us Thu, 13 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 14:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107304 Electronic automatic regulators imported for customs purposes were considered against Heading 9032.89 and Heading 8543.89 of the Customs Tariff. Classification under Heading 90.32 required the goods to meet the composite features of an automatic regulating or controlling system under Note 6 to Chapter 90 and the HSN Explanatory Notes, including measuring, controlling and operating functions. Although the goods received signals from remote sensors and transmitted signals to actuators and valves, they did not themselves satisfy the required operating-device element. The claimed classification under Heading 9032.89 was therefore rejected, and the Revenue's position was accepted. Case-Laws Customs Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107304