https://www.taxtmi.com/caselaws?id=111937 Classification of shunts depended on proof that they were specially designed for an article, apparatus, or machine falling under Chapter 90. In the absence of supporting material, Chapter Note 2(a) of Chapter 90 did not justify classification under Heading 90.33. The goods were treated as akin to resistors, and the technical specifications relied on by revenue supported classification under Heading 85.33. The revenue's appeal therefore succeeded, and the classification adopted by the appellate authority was set aside. en-us Tue, 18 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 18:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111937 Classification of shunts depended on proof that they were specially designed for an article, apparatus, or machine falling under Chapter 90. In the absence of supporting material, Chapter Note 2(a) of Chapter 90 did not justify classification under Heading 90.33. The goods were treated as akin to resistors, and the technical specifications relied on by revenue supported classification under Heading 85.33. The revenue's appeal therefore succeeded, and the classification adopted by the appellate authority was set aside. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111937