https://www.taxtmi.com/caselaws?id=166610 Imported insulators used in high-voltage insulating switches were held not to fall within Heading 85.18/27(3), because that sub-heading covered electrical apparatus, resistors, switch boards and control panels but did not specifically extend to insulators or insulating fittings. As no alternative heading was pressed, the goods were assessed under the applicable residual entry. The classification under Heading 85.18/27(1) was therefore upheld, the reassessment claim under Heading 85.18/27(3) was rejected, and the customs assessment stood confirmed. en-us Fri, 01 Jul 1983 00:00:00 +0530 Sat, 11 Oct 2014 13:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166610 Imported insulators used in high-voltage insulating switches were held not to fall within Heading 85.18/27(3), because that sub-heading covered electrical apparatus, resistors, switch boards and control panels but did not specifically extend to insulators or insulating fittings. As no alternative heading was pressed, the goods were assessed under the applicable residual entry. The classification under Heading 85.18/27(1) was therefore upheld, the reassessment claim under Heading 85.18/27(3) was rejected, and the customs assessment stood confirmed. Case-Laws Customs Fri, 01 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166610