https://www.taxtmi.com/caselaws?id=107722 Electromagnet assemblies functioning as parts of electricity meters are classifiable under Heading 90.33 of Chapter 90 as parts and accessories, rather than under Heading 85.05 as electromagnets. Classification depends on the product's true character: an assembly comprising an electromagnet and additional components, intended and treated as a meter part, is not an electromagnet simplicitor. The Chapter 85 note does not support classification under Heading 85.05 where the goods have the character of an electricity-meter component. This classification displaces the contrary classification under the electromagnet heading. en-us Mon, 09 Jun 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107722 Electromagnet assemblies functioning as parts of electricity meters are classifiable under Heading 90.33 of Chapter 90 as parts and accessories, rather than under Heading 85.05 as electromagnets. Classification depends on the product's true character: an assembly comprising an electromagnet and additional components, intended and treated as a meter part, is not an electromagnet simplicitor. The Chapter 85 note does not support classification under Heading 85.05 where the goods have the character of an electricity-meter component. This classification displaces the contrary classification under the electromagnet heading. Case-Laws Central Excise Mon, 09 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107722