https://www.taxtmi.com/caselaws?id=355429 The Tribunal allowed the appellant's appeal, setting aside the lower authorities' decision and ruling in favor of classifying Thermistors under CTH 85334030 instead of Chapter heading 84159000. The Tribunal emphasized the importance of applying Section Note 2(a) before Note 2(b) in classification matters and highlighted the significance of specific entries for accurate classification under the Customs Tariff Act. The judgment underscored the necessity of exhaustively considering relevant provisions and case law in determining the appropriate classification of goods. en-us Wed, 03 Jan 2018 00:00:00 +0530 Fri, 01 Mar 2019 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355429 The Tribunal allowed the appellant's appeal, setting aside the lower authorities' decision and ruling in favor of classifying Thermistors under CTH 85334030 instead of Chapter heading 84159000. The Tribunal emphasized the importance of applying Section Note 2(a) before Note 2(b) in classification matters and highlighted the significance of specific entries for accurate classification under the Customs Tariff Act. The judgment underscored the necessity of exhaustively considering relevant provisions and case law in determining the appropriate classification of goods. Case-Laws Customs Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355429