https://www.taxtmi.com/caselaws?id=166680 The Tribunal ruled in favor of the appellants in a case concerning the classification of imported ceramic resistance elements under the Customs Act, 1962. The issue revolved around whether the elements should be classified under Heading 85.19 or Heading 90.29. The Tribunal agreed with the appellants that the elements were specifically designed for use with thermometers falling under Heading 90.23, not as general electrical resistors. Therefore, the elements were classified under Heading 90.29(1), setting aside the previous decision and allowing the appeal. en-us Wed, 27 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 16:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166680 The Tribunal ruled in favor of the appellants in a case concerning the classification of imported ceramic resistance elements under the Customs Act, 1962. The issue revolved around whether the elements should be classified under Heading 85.19 or Heading 90.29. The Tribunal agreed with the appellants that the elements were specifically designed for use with thermometers falling under Heading 90.23, not as general electrical resistors. Therefore, the elements were classified under Heading 90.29(1), setting aside the previous decision and allowing the appeal. Case-Laws Customs Wed, 27 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166680