https://www.taxtmi.com/caselaws?id=355429 Thermistors and thermistor sub-assemblies imported for use in auto air conditioners were classified under Heading 85334030 because they were specifically described as thermistors in Chapter 85. Section Note 2(a) of Section XVI required classification by the specific tariff heading where the goods were named, and use-based classification under Note 2(b) applied only where no specific heading covered the goods. The departmental reliance on end use under Heading 84159000 was rejected, and the classification under Heading 85334030 was upheld. 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 Thermistors and thermistor sub-assemblies imported for use in auto air conditioners were classified under Heading 85334030 because they were specifically described as thermistors in Chapter 85. Section Note 2(a) of Section XVI required classification by the specific tariff heading where the goods were named, and use-based classification under Note 2(b) applied only where no specific heading covered the goods. The departmental reliance on end use under Heading 84159000 was rejected, and the classification under Heading 85334030 was upheld. Case-Laws Customs Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355429