https://www.taxtmi.com/caselaws?id=166806 Imported expansion joints used in a steam-operated turbine were treated as component parts designed to withstand expansion and contraction during operation, and not as electrical goods of the kind covered by Heading 85.01. On that basis, the existing classification under Heading 73.20 was upheld and reclassification under Heading 85.01 was rejected. en-us Mon, 28 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 16:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166806 Imported expansion joints used in a steam-operated turbine were treated as component parts designed to withstand expansion and contraction during operation, and not as electrical goods of the kind covered by Heading 85.01. On that basis, the existing classification under Heading 73.20 was upheld and reclassification under Heading 85.01 was rejected. Case-Laws Customs Mon, 28 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166806