https://www.taxtmi.com/caselaws?id=107513 A liquid level regulator that controlled refrigerant flow through a thermal element and solenoid valve was held not to be an electric sound or visual signalling apparatus. Heading 8531.80 applies to devices such as bells, sirens, indicator panels, and alarm systems, which must generate a visual or audible signal. Because the goods lacked the essential feature of sound or visual signalling, they did not answer that tariff description and were not classifiable under Heading 8531.80; the Revenue's appeal failed. en-us Wed, 16 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107513 A liquid level regulator that controlled refrigerant flow through a thermal element and solenoid valve was held not to be an electric sound or visual signalling apparatus. Heading 8531.80 applies to devices such as bells, sirens, indicator panels, and alarm systems, which must generate a visual or audible signal. Because the goods lacked the essential feature of sound or visual signalling, they did not answer that tariff description and were not classifiable under Heading 8531.80; the Revenue's appeal failed. Case-Laws Customs Wed, 16 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107513