https://www.taxtmi.com/caselaws?id=119892 Goods specially designed for use in a locomotive, including sensors, panels, modules, circuit breakers, relays and switches, were treated as locomotive parts rather than independent automatic regulating or controlling instruments. The analysis applied the HSN Explanatory Notes and the scope of Heading 90.32, which covers automatic regulating or controlling apparatus, and concluded that tailor-made components fitted at various points in a locomotive do not meet that description. The goods were therefore classified under Heading 86.07 as parts of railway locomotives, and the importer's classification was upheld. en-us Mon, 05 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 18:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119892 Goods specially designed for use in a locomotive, including sensors, panels, modules, circuit breakers, relays and switches, were treated as locomotive parts rather than independent automatic regulating or controlling instruments. The analysis applied the HSN Explanatory Notes and the scope of Heading 90.32, which covers automatic regulating or controlling apparatus, and concluded that tailor-made components fitted at various points in a locomotive do not meet that description. The goods were therefore classified under Heading 86.07 as parts of railway locomotives, and the importer's classification was upheld. Case-Laws Customs Mon, 05 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119892