https://www.taxtmi.com/caselaws?id=354287 Classification of an imported resistor blower depended on Section XVI Note 2(a) and Note 2(b) read with the Harmonized System. Goods that are themselves covered by a heading in Chapter 84 or 85 must be classified in that heading under Note 2(a); Note 2(b) applies only if the item is not classifiable under Note 2(a). The technical material did not displace the finding that the goods were resistors, and their use in automobiles did not control classification where their essential nature brought them within heading 8533. The item was therefore classified under Chapter 85 and the Revenue's appeal failed. en-us Tue, 12 Dec 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354287 Classification of an imported resistor blower depended on Section XVI Note 2(a) and Note 2(b) read with the Harmonized System. Goods that are themselves covered by a heading in Chapter 84 or 85 must be classified in that heading under Note 2(a); Note 2(b) applies only if the item is not classifiable under Note 2(a). The technical material did not displace the finding that the goods were resistors, and their use in automobiles did not control classification where their essential nature brought them within heading 8533. The item was therefore classified under Chapter 85 and the Revenue's appeal failed. Case-Laws Customs Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354287